Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Blocking of input tax credit was contested on grounds of reversal of inadmissible credit with interest and penalty; the decision records that the authority applied its mind when passing the order because the petitioner produced invoices and e-way bill but failed to furnish additional evidence proving actual movement of goods, and thus the challenge lacks merits. The petitioner is granted liberty to file a statutory appeal before the Appellate Commissioner within thirty days and to adduce supporting documents and arguments before that forum.