https://www.taxtmi.com/caselaws?id=444724 The article addresses wrongful availment of input tax credit, emphasising that ITC is a conditional concession requiring strict compliance; the claimant bears the burden of proof to establish actual physical movement of goods and genuineness of transactions. Documentary materials such as tax invoices, e-way bills, GRs and bank payments alone are insufficient; additional evidence like freight payment particulars, delivery acknowledgements and toll receipts may be required. Where such proof is absent, initiation of recovery and penalty proceedings against the registered person is sustainable and the challenge to those proceedings may be dismissed. en-us Wed, 18 Oct 2023 00:00:00 +0530 Wed, 14 Jan 2026 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444724 The article addresses wrongful availment of input tax credit, emphasising that ITC is a conditional concession requiring strict compliance; the claimant bears the burden of proof to establish actual physical movement of goods and genuineness of transactions. Documentary materials such as tax invoices, e-way bills, GRs and bank payments alone are insufficient; additional evidence like freight payment particulars, delivery acknowledgements and toll receipts may be required. Where such proof is absent, initiation of recovery and penalty proceedings against the registered person is sustainable and the challenge to those proceedings may be dismissed. Case-Laws GST Wed, 18 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444724