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TMI Blog2024 (3) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... n relation to the transportation of goods were also provided to the authorities below. However, the same do not find reflection in the order passed by the first appellate authority and the Tribunal. It is also true that the Tribunal has recorded finding that the Department has not been able to show any adverse document against the revisionist. The ratio of the decision of the Tribunal is contrary to the judgment of the Apex Court in THE STATE OF KARNATAKA VERSUS M/S ECOM GILL COFFEE TRADING PRIVATE LIMITED [ 2023 (3) TMI 533 - SUPREME COURT] as the Tribunal has granted the I.T.C. merely on the basis of invoices and payment details. The order passed by the Tribunal is required to be quashed and set-aside with a direction to the Tribunal to h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mary issue in the present writ petition is with regard to availment of Input Tax Credit (hereinafter referred to as the I.T.C. ) by the respondent/assessee. 3. Mr. Bipin Kumar Pandey, learned Additional Chief Standing Counsel appearing on behalf of the revisionist, has submitted that the burden of proof is upon the assessee to show the correctness of the claim of the I.T.C. He relies upon Section 16 of the Act to indicate that such burden is upon the assessee specially with matters, which are within the knowledge of the assessee. Section 16 of the Act is delineated below for better reference:- 16. Burden of proof In any assessment proceedings where any fact is specially within the knowledge of the assessee, the burden of proving that fact s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the name and address of the selling dealer, details of the vehicle which has delivered the goods, payment of freight charges, acknowledgement of taking delivery of goods, tax invoices and payment particulars etc. The aforesaid information would be in addition to tax invoices, particulars of payment etc. In fact, if a dealer claims Input Tax Credit on purchases, such dealer/purchaser shall have to prove and establish the actual physical movement of goods, genuineness of transactions by furnishing the details referred above and mere production of tax invoices would not be sufficient to claim ITC. In fact, the genuineness of the transaction has to be proved as the burden to prove the genuineness of transaction as per section 70 of the KVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l movement of the goods alleged to have been purchased by it/them from the concerned dealers and on which the ITC have been claimed, the Assessing Officer is absolutely justified in rejecting such ITC claim. 25. In the present case, the respective purchasing dealer/s has/have produced either the invoices or payment by cheques to claim ITC. The Assessing Officer has doubted the genuineness of the transactions by giving cogent reasons on the basis of the evidence and material on record. In some of the cases, the registration of the selling dealers have been cancelled or even the sale by the concerned dealers has been disputed and/or denied by the concerned dealer. In none of the cases, the concerned purchasing dealers have produced any furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave not sold goods to the assessee went on to hold that since payment has been made via RTGS and invoices have been submitted by the assessee, these transactions were genuine and the assessee was rightful in claiming the I.T.C. 7. Counsel on behalf the assessee has vehemently argued that it was the Department that went up in appeal before the Tribunal and could not produce any documents that were detrimental to the assessee. In fact, the Tribunal records the same at paragraph 19 of the judgment. He further submits that the fact of payment having been made by him is undisputed and the fact that invoices were submitted is also undisputed. He submits that there was nothing further for the assessee to show for claiming the I.T.C. He also submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e revisionist has submitted that the documents in relation to the transportation of goods were also provided to the authorities below. However, the same do not find reflection in the order passed by the first appellate authority and the Tribunal. It is also true that the Tribunal has recorded finding that the Department has not been able to show any adverse document against the revisionist. The ratio of the decision of the Tribunal is contrary to the judgment of the Apex Court in M/s Ecom Gill Coffee Trading Private Limited (supra) as the Tribunal has granted the I.T.C. merely on the basis of invoices and payment details. 11. In light of the above, I am of the view that the order passed by the Tribunal is required to be quashed and set-asid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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