https://www.taxtmi.com/caselaws?id=437360 Input tax credit was denied where the assessee failed to prove receipt and movement of goods through supporting transport and related records. The Court held that the claim under the GST framework depends on satisfaction of the statutory condition that goods or services were actually received, and accepted the assessing authority's factual finding that the documents did not establish genuineness of the transactions. It also clarified that an earlier order under Rule 86A unblocking the electronic credit ledger does not prevent independent examination of ITC eligibility in assessment; any omission to refer to that order was only an irregularity and did not vitiate the assessment. en-us Tue, 11 Apr 2023 00:00:00 +0530 Thu, 08 Jan 2026 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437360 Input tax credit was denied where the assessee failed to prove receipt and movement of goods through supporting transport and related records. The Court held that the claim under the GST framework depends on satisfaction of the statutory condition that goods or services were actually received, and accepted the assessing authority's factual finding that the documents did not establish genuineness of the transactions. It also clarified that an earlier order under Rule 86A unblocking the electronic credit ledger does not prevent independent examination of ITC eligibility in assessment; any omission to refer to that order was only an irregularity and did not vitiate the assessment. Case-Laws GST Tue, 11 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437360