Wrong availment of input tax credit - In the case in hand, the...

Wrong availment of input tax credit - In the case in hand, the petitioner has only brought on record the tax invoices, e-way bills, GR and payment through banking channel, but no such details such as payment of freight charges, acknowledgement of taking delivery of goods, toll receipts and payment thereof has been provided. Thus in the absence of these documents, the actual physical movement of goods and genuineness of transportation as well as transaction cannot be established - Proceedings initiated for verification cannot be stopped - Writ petition dismissed - HC

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