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HC rejected challenge to adjudication order denying ITC....
Challenge to denial of input tax credit rejected. Appellant must prove movement of goods to establish genuineness. Opportunity granted for verification.
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HC rejected challenge to adjudication order denying ITC. Appellant, purchaser, argued valid tax invoice and taxes paid; if supplier's registration cancelled, ITC denial unfair. Appellant must prove goods movement for transaction genuineness. If proven, authority to verify supplier. Without proof, liability remains. Appellant granted chance to prove goods movement. Order treated as show cause notice, reply with proof required. Appeal disposed of.
HC rejected challenge to adjudication order denying ITC. Appellant, purchaser, argued valid tax invoice and taxes paid; if supplier's registration cancelled, ITC denial unfair. Appellant must prove goods movement for transaction genuineness. If proven, authority to verify supplier. Without proof, liability remains. Appellant granted chance to prove goods movement. Order treated as show cause notice, reply with proof required. Appeal disposed of.
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