https://www.taxtmi.com/caselaws?id=757200 Whether input tax credit (ITC) was lawfully claimable: HC held entitlement is governed by Section 16(2) UP GST Act, which conditions ITC on prescribed documentary and transactional prerequisites; consequence-failure to satisfy those statutory conditions disentitles the claimant to ITC. Burden of proof to establish genuineness and physical movement: relying on precedent, HC held the claimant bears the primary burden to prove actual movement and genuineness by furnishing comprehensive particulars (selling dealer details, vehicle number, freight payment, delivery acknowledgement, tolls, tax invoices, payment particulars and return-related records); consequence-absence of such documents meant the claim could not be established and the challenge was dismissed. en-us Wed, 14 Aug 2024 00:00:00 +0530 Wed, 14 Jan 2026 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757200 Whether input tax credit (ITC) was lawfully claimable: HC held entitlement is governed by Section 16(2) UP GST Act, which conditions ITC on prescribed documentary and transactional prerequisites; consequence-failure to satisfy those statutory conditions disentitles the claimant to ITC. Burden of proof to establish genuineness and physical movement: relying on precedent, HC held the claimant bears the primary burden to prove actual movement and genuineness by furnishing comprehensive particulars (selling dealer details, vehicle number, freight payment, delivery acknowledgement, tolls, tax invoices, payment particulars and return-related records); consequence-absence of such documents meant the claim could not be established and the challenge was dismissed. Case-Laws GST Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757200