The onus is on the Taxpayer to prove and establish beyond doubt the actual transaction, actual physical movement of goods as well as the genuineness of the transactions while claiming ITC. Allahabad High Court
To support claim of ITC petitioner filed tax invoice, e-way bill, weighment receipt before & after loading, bilty, etc.
Thereafter, on scrutiny, neither the supplier nor the person who issued the bill and weighment slip were found to be existent.
High Court held that the primary responsibility of claiming the benefit of ITC is upon the dealer to prove and establish the actual physical movement of goods, genuineness of transactions, etc. and if the dealer fails to prove the actual physical movement of goods,
the benefit of ITC cannot be granted.
Title: Shiv Trading vs State of Uttar Pradesh
Court: Allahabad High Court
Citation: Writ Tax No. - 1421 of 2022
Dated: 28-Nov-2023
Abhishek Raja "Ram"
@abhishekrajaram
MEC, STBA Delhi || Speaker and Author on GST. Life dedicated towards Tax and Economic Reforms & Simplification