https://www.taxtmi.com/caselaws?id=765958 The HC dismissed petitions challenging GST assessment orders that denied input tax credit claims. Petitioners failed to prove receipt of goods from suppliers and genuineness of transactions as required under Section 16(2)(b) of GST enactments. Despite petitioners' claim of natural justice violation for not allowing cross-examination of supplier proprietors, the court held that burden of proof lies with ITC claimants to demonstrate actual receipt of goods through requisite documents including e-way bills. Without proper documentation proving physical receipt of goods, the provisional credit granted must be repaid. en-us Fri, 24 Jan 2025 00:00:00 +0530 Wed, 12 Feb 2025 16:18:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765958 The HC dismissed petitions challenging GST assessment orders that denied input tax credit claims. Petitioners failed to prove receipt of goods from suppliers and genuineness of transactions as required under Section 16(2)(b) of GST enactments. Despite petitioners' claim of natural justice violation for not allowing cross-examination of supplier proprietors, the court held that burden of proof lies with ITC claimants to demonstrate actual receipt of goods through requisite documents including e-way bills. Without proper documentation proving physical receipt of goods, the provisional credit granted must be repaid. Case-Laws GST Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765958