Input tax credit denial sustained where original agreement, stamp paper date and supplier registration defects were unrebutted.

Input tax credit was denied and tax, interest and penalty were confirmed because the assessment orders rested on unrebutted factual defects: the agreement was not produced in original, its date did not match the purchase date of the stamp paper, and the invoice was issued after cancellation of the supplier's GST registration. In writ jurisdiction, no infirmity was shown in those factual conclusions, so the tax proposal was left undisturbed and the denial of ITC was sustained.

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Issues: Whether the assessment orders disallowing input tax credit and confirming tax, interest and penalty under the GST law called for interference in writ jurisdiction.

Analysis: The impugned orders were founded on specific factual findings that the agreement relied on by the petitioner was not produced in original, the agreement date was inconsistent with the date of purchase of the stamp paper, and the invoice was issued after cancellation of the supplier's GST registration. Those findings were not controverted. In the absence of any material to displace the recorded factual conclusions, no infirmity was shown in the orders confirming the tax proposal.

Conclusion: The challenge to the assessment orders failed and the denial of ITC was sustained.

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