https://www.taxtmi.com/highlights?id=89419 HC dismissed the writ petition challenging the assessment order under Section 74 of GST enactments. The court upheld the denial of Input Tax Credit due to the provisional nature of the credit and the supplier's failure to remit taxes to the government. The burden of proving the transaction's genuineness rests with the purchasing dealer. The court found no merit in the petitioner's arguments and conclusively rejected the challenge to the tax assessment, affirming the statutory provisions governing provisional credit and its reversal. en-us Sat, 14 Jun 2025 06:47:35 +0530 Sat, 14 Jun 2025 06:47:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=89419 HC dismissed the writ petition challenging the assessment order under Section 74 of GST enactments. The court upheld the denial of Input Tax Credit due to the provisional nature of the credit and the supplier's failure to remit taxes to the government. The burden of proving the transaction's genuineness rests with the purchasing dealer. The court found no merit in the petitioner's arguments and conclusively rejected the challenge to the tax assessment, affirming the statutory provisions governing provisional credit and its reversal. Highlights GST Sat, 14 Jun 2025 06:47:35 +0530 https://www.taxtmi.com/highlights?id=89419