https://www.taxtmi.com/caselaws?id=450342 Input Tax Credit cannot be sustained on invoices and RTGS or cheque payment details alone when the statutory burden lies on the assessee to prove the purchase transaction. The analysis treats Ecom Gill as applicable because the Uttar Pradesh Value Added Tax Act, 2008 burden provision was pari materia, and it requires proof of the genuineness of the purchase and the actual physical movement of goods through relevant supporting material, including transport particulars. Mere documentary payment evidence is insufficient without corroboration of delivery and transportation, and the Tribunal's view allowing credit on invoices and payment details alone was stated to be contrary to that position. en-us Thu, 29 Feb 2024 00:00:00 +0530 Mon, 04 Mar 2024 09:14:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450342 Input Tax Credit cannot be sustained on invoices and RTGS or cheque payment details alone when the statutory burden lies on the assessee to prove the purchase transaction. The analysis treats Ecom Gill as applicable because the Uttar Pradesh Value Added Tax Act, 2008 burden provision was pari materia, and it requires proof of the genuineness of the purchase and the actual physical movement of goods through relevant supporting material, including transport particulars. Mere documentary payment evidence is insufficient without corroboration of delivery and transportation, and the Tribunal's view allowing credit on invoices and payment details alone was stated to be contrary to that position. Case-Laws VAT and Sales Tax Thu, 29 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450342