https://www.taxtmi.com/caselaws?id=756158 HC allowed writ petition by way of remand regarding inadmissible ITC utilization from cancelled suppliers for September-October 2017 period. Petitioner had discharged initial burden of proof by producing inward tax supply invoices, party ledger, bank statements, GSTR-2A, and e-waybills including transporter details, with supplier having filed returns for relevant period. Appellate authority's finding denying ITC eligibility without specifying required additional documents was deemed perverse and non-application of mind, being verbatim reproduction of adjudicating authority's observations. Matter remanded to appellate authority to reconsider issue of goods movement with proper specification of documentary requirements. en-us Thu, 18 Jul 2024 00:00:00 +0530 Sat, 27 Jul 2024 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756158 HC allowed writ petition by way of remand regarding inadmissible ITC utilization from cancelled suppliers for September-October 2017 period. Petitioner had discharged initial burden of proof by producing inward tax supply invoices, party ledger, bank statements, GSTR-2A, and e-waybills including transporter details, with supplier having filed returns for relevant period. Appellate authority's finding denying ITC eligibility without specifying required additional documents was deemed perverse and non-application of mind, being verbatim reproduction of adjudicating authority's observations. Matter remanded to appellate authority to reconsider issue of goods movement with proper specification of documentary requirements. Case-Laws GST Thu, 18 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756158