https://www.taxtmi.com/caselaws?id=446266 Proceedings under the GST regime challenged on grounds of alleged bogus purchases were upheld because the assessee failed to discharge the burden of proof regarding the genuineness of transactions and actual physical movement of goods; documentary evidence (invoices, e-way bill, weighment receipts, bilty) was discredited as counter-parties and signatories were non-existent, thereby justifying initiation of recovery and penal proceedings under the statute. The inability to establish transactional reality and transport corroboration resulted in denial of contested input tax credit and dismissal of the petition. en-us Tue, 28 Nov 2023 00:00:00 +0530 Wed, 14 Jan 2026 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446266 Proceedings under the GST regime challenged on grounds of alleged bogus purchases were upheld because the assessee failed to discharge the burden of proof regarding the genuineness of transactions and actual physical movement of goods; documentary evidence (invoices, e-way bill, weighment receipts, bilty) was discredited as counter-parties and signatories were non-existent, thereby justifying initiation of recovery and penal proceedings under the statute. The inability to establish transactional reality and transport corroboration resulted in denial of contested input tax credit and dismissal of the petition. Case-Laws GST Tue, 28 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446266