Own weighbridge & Transport Vehicle

[SK Krishna]

Dear sir/madam,

The dealer is supplier of iron & steel. They have their own weighbridge & transport vehicles. During blocking of credit under rule 86A, the authorities are not considering their inward movement of goods from supplier stockyard due their own weighbridge receipt & transportation documents. Pls suggest how to contend with this issue.

Thanks in advance.

AI Summary

Input tax credit eligibility requires corroborative receipt evidence; own weighbridge and transport documents alone do not suffice under scrutiny.
Blocking input tax credit solely because the recipient uses its own weighbridge and vehicles is not justified; the claimant bears the burden under Section 155 to prove receipt of goods with corroborative evidence. Acceptable proofs include stamped/timestamped weighbridge receipts with calibration records, transport documents, toll/FASTag entries, vehicle logbooks, driver statements, gatepasses, loading/unloading receipts, and CCTV footage. The specific blocking order must be examined to tailor defence, and a writ petition may be an option where genuine transactions are evidenced but credits are nonetheless blocked.