https://www.taxtmi.com/caselaws?id=444724 Input tax credit under the UP GST Act requires the purchasing dealer to establish the genuineness of the underlying transaction, including actual physical movement and delivery of goods. Payment through banking channels, tax invoices and e-way bills alone do not establish entitlement where supporting evidence such as freight payments, toll receipts and delivery acknowledgements is absent. The burden of proof rests on the dealer claiming credit, consistent with the principle applied in Ecom Gill Coffee Trading Private Limited. Non-functionality of the GST Tribunal enabled writ jurisdiction to be invoked, but did not cure the evidentiary failure supporting the ITC claim. 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 Input tax credit under the UP GST Act requires the purchasing dealer to establish the genuineness of the underlying transaction, including actual physical movement and delivery of goods. Payment through banking channels, tax invoices and e-way bills alone do not establish entitlement where supporting evidence such as freight payments, toll receipts and delivery acknowledgements is absent. The burden of proof rests on the dealer claiming credit, consistent with the principle applied in Ecom Gill Coffee Trading Private Limited. Non-functionality of the GST Tribunal enabled writ jurisdiction to be invoked, but did not cure the evidentiary failure supporting the ITC claim. Case-Laws GST Wed, 18 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444724