Inadmissible ITC utilization from cancelled suppliers - ...

Cancelled supplier invoices - ITC denied without specifying required docs. Appellate order verbatim copy, non-application of mind. Remanded to reconsider goods movement & indicate docs needed.

Case Laws GST

July 29, 2024

Inadmissible ITC utilization from cancelled suppliers - petitioner disclosed inward tax supply invoices, party ledger, bank statements, GSTR-2A and e-waybills for supplies allegedly made by a supplier during September-October 2017. Although petitioner discharged initial burden of proof, appellate authority found petitioner ineligible for ITC without specifying documents required to establish transaction genuineness. Appellate authority's order suffered from non-application of mind, being verbatim reproduction of adjudicating authority's observations. Matter remanded to appellate authority to reconsider issue of movement of goods and indicate documents petitioner required to disclose for establishing transaction genuineness. Petition allowed by way of remand.

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Inadmissible ITC utilization from cancelled suppliers - ...

Cancelled supplier invoices - ITC denied without specifying required docs. Appellate order verbatim copy, non-application of mind. Remanded to reconsider goods movement & indicate docs needed.

Case Laws GST

July 29, 2024

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