https://www.taxtmi.com/caselaws?id=775633 The HC upheld the proper officer's decision denying ITC claims related to motor vehicle expenses, finding the petitioner failed to prove payments to sundry creditors were made within the 180-day period mandated by Section 16(2) of the CGST Act. Despite the petitioner's submissions and partial compliance, no bank statements or sufficient evidence were provided to substantiate timely payment. The court held the authority's exercise of jurisdiction was valid and dismissed the petitioner's challenge to the officer's evaluation of evidence. The petition was disposed of accordingly. en-us Wed, 09 Jul 2025 00:00:00 +0530 Mon, 11 Aug 2025 15:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775633 The HC upheld the proper officer's decision denying ITC claims related to motor vehicle expenses, finding the petitioner failed to prove payments to sundry creditors were made within the 180-day period mandated by Section 16(2) of the CGST Act. Despite the petitioner's submissions and partial compliance, no bank statements or sufficient evidence were provided to substantiate timely payment. The court held the authority's exercise of jurisdiction was valid and dismissed the petitioner's challenge to the officer's evaluation of evidence. The petition was disposed of accordingly. Case-Laws GST Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775633