https://www.taxtmi.com/caselaws?id=759515 Input tax credit under the GST enactments is available only when the statutory conditions are satisfied, including proof that tax on the supply was actually paid and that the claimant has established the genuineness of the purchase transaction. The Karnataka HC held that invoices and banking-channel payments alone are insufficient where the suppliers did not file returns, tax payment was not demonstrated, and the movement of goods was not satisfactorily proved. On that basis, the purchaser failed to discharge the burden of entitlement to credit, and the reversal of input tax credit, along with the appellate affirmation, was upheld. en-us Mon, 10 Jun 2024 00:00:00 +0530 Tue, 13 May 2025 13:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759515 Input tax credit under the GST enactments is available only when the statutory conditions are satisfied, including proof that tax on the supply was actually paid and that the claimant has established the genuineness of the purchase transaction. The Karnataka HC held that invoices and banking-channel payments alone are insufficient where the suppliers did not file returns, tax payment was not demonstrated, and the movement of goods was not satisfactorily proved. On that basis, the purchaser failed to discharge the burden of entitlement to credit, and the reversal of input tax credit, along with the appellate affirmation, was upheld. Case-Laws GST Mon, 10 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759515