https://www.taxtmi.com/forum/issue?id=119259 Allegations that a supplier issued a fake invoice require the taxpayer to furnish credible proof of actual supply and transactional authenticity, while the department must produce empirical evidence supporting the allegation. Payment of output tax alone does not dispel a contention of bogus invoicing; statutory compliance requires corroborative documents such as import documentation, bills of entry, broker records, and proof of receipt or dispatch to rebut denial of input tax credit and any inference of mens rea. en-us Fri, 16 Aug 2024 18:44:16 +0530 Fri, 24 Jan 2025 10:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119259 Allegations that a supplier issued a fake invoice require the taxpayer to furnish credible proof of actual supply and transactional authenticity, while the department must produce empirical evidence supporting the allegation. Payment of output tax alone does not dispel a contention of bogus invoicing; statutory compliance requires corroborative documents such as import documentation, bills of entry, broker records, and proof of receipt or dispatch to rebut denial of input tax credit and any inference of mens rea. Discussion-Forum GST Fri, 16 Aug 2024 18:44:16 +0530 https://www.taxtmi.com/forum/issue?id=119259