Where initial burden in support of claim was discharged by assessee by placing e-way bills, invoices, bank statement and Form GSTR–2A, credit could not be rejected by reasons of non-disclosure of documents like loading expenses, transportation expenses, unloading expenses and vouchers in this regard reflected in cash book unless revenue was able to overcome initial discharge of burden of proof by assessee, by impeaching documents disclosed by assessee.
Where finding returned by Appellate Authority was that assessee was not eligible for ITC in absence of transport and other documents, appeared to be verbatim reproduction of observations made by Adjudicating Authority, impugned appellate order suffered from non-application of mind and was perverse.
Calcutta High Court in Shiva Chemicals vs Assistant Commissioner of Revenue, State Tax, Jorasanko and Jorabagan Charge
(2024) 89 GSTL 118