https://www.taxtmi.com/caselaws?id=165344 Input-tax credit was denied because the assessee failed to prove the genuineness of the underlying purchases and did not discharge the burden of showing payment and authenticity of the transactions with reliable evidence. The absence of cheque proof or other supporting material meant the alleged purchases remained unsubstantiated, so the claim could not succeed. The complaint that the seller's representative was not offered for cross-examination did not by itself displace the concurrent factual findings, which were based on appreciation of evidence and were not shown to be perverse. No substantial question of law arose, and the denial of input-tax credit was sustained. en-us Thu, 19 Aug 2010 00:00:00 +0530 Fri, 26 Sep 2014 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165344 Input-tax credit was denied because the assessee failed to prove the genuineness of the underlying purchases and did not discharge the burden of showing payment and authenticity of the transactions with reliable evidence. The absence of cheque proof or other supporting material meant the alleged purchases remained unsubstantiated, so the claim could not succeed. The complaint that the seller's representative was not offered for cross-examination did not by itself displace the concurrent factual findings, which were based on appreciation of evidence and were not shown to be perverse. No substantial question of law arose, and the denial of input-tax credit was sustained. Case-Laws VAT and Sales Tax Thu, 19 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165344