https://www.taxtmi.com/article/detailed?id=12248 Denial of Input Tax Credit followed review of documents submitted by the petitioner, but the adjudication turned on the adequacy of evidence proving purchase and delivery-specifically a missing gate pass and the supplier being untraceable-matters that require factual fact-finding and therefore cannot be determined in writ proceedings under Article 226. en-us Thu, 25 Jan 2024 08:35:05 +0530 Thu, 25 Jan 2024 08:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12248 Denial of Input Tax Credit followed review of documents submitted by the petitioner, but the adjudication turned on the adequacy of evidence proving purchase and delivery-specifically a missing gate pass and the supplier being untraceable-matters that require factual fact-finding and therefore cannot be determined in writ proceedings under Article 226. Articles Goods and Services Tax - GST Thu, 25 Jan 2024 08:35:05 +0530 https://www.taxtmi.com/article/detailed?id=12248