https://www.taxtmi.com/caselaws?id=354952 Where the Revenue shows that the selling dealer is bogus or non-existent and the assessment record reflects an opportunity to be heard, the burden shifts to the purchasing dealer to prove the genuineness of the transaction and entitlement to Input Tax Credit. Mere invoices, e-sugam details, bank entries, or ledger accounts do not, by themselves, establish actual movement of goods or a valid ITC claim. On those facts, the Court found no breach of natural justice and held that the reassessment could not be interfered with in writ jurisdiction; the disallowance of Input Tax Credit was sustained. en-us Tue, 16 Jan 2018 00:00:00 +0530 Fri, 24 Aug 2018 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354952 Where the Revenue shows that the selling dealer is bogus or non-existent and the assessment record reflects an opportunity to be heard, the burden shifts to the purchasing dealer to prove the genuineness of the transaction and entitlement to Input Tax Credit. Mere invoices, e-sugam details, bank entries, or ledger accounts do not, by themselves, establish actual movement of goods or a valid ITC claim. On those facts, the Court found no breach of natural justice and held that the reassessment could not be interfered with in writ jurisdiction; the disallowance of Input Tax Credit was sustained. Case-Laws VAT and Sales Tax Tue, 16 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354952