2024 (7) TMI 745

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..... reply - wrongful availment of input tax credit - HELD THAT:- The respondent did not closely examine the documents submitted by the petitioner, such as invoices, e-way bills, etc. Instead, a conclusion was drawn that the petitioner failed to establish movement of goods. In these circumstances, re-consideration is necessary. The impugned order dated 17.08.2023 is set aside on condition that the peti .....

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..... 12.2022. Impugned order dated 17.08.2023 was issued thereafter. 2. Learned counsel for the petitioner submits that the petitioner had submitted purchase invoices, e-way bills, bank statements and other documents to establish that the purchase was genuine. Without examining such documents, he submits that Input Tax Credit was reversed. Without prejudice, on instructions, he submits that the petitio .....

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..... not been produced the records for goods movement beyond the doubt, such as, online payment of freight charges, etc. Moreover, it has been proved that Tvl.Mahalakshmi Traders (GSTIN 33BFCPV5507D1ZO) is a bill trader. 5. The above extract discloses that the respondent did not closely examine the documents submitted by the petitioner, such as invoices, e-way bills, etc. Instead, a conclusion was dra .....

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