https://www.taxtmi.com/caselaws?id=776207 Input tax credit disallowance was upheld where the assessee failed to establish movement of goods and relied on toll records not produced from its own possession. The Court found that cross-examination had been afforded after remand, including re-examination of one witness, and rejected the complaint of further denial because the petitioner had declined to participate in the opportunity given. The impugned order was held to have considered the petitioner's stand and was not shown to be perverse or vitiated by jurisdictional error. Writ interference was declined, particularly as an appellate remedy remained available, and the adjudication order was sustained. en-us Fri, 18 Jul 2025 00:00:00 +0530 Wed, 06 Aug 2025 08:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776207 Input tax credit disallowance was upheld where the assessee failed to establish movement of goods and relied on toll records not produced from its own possession. The Court found that cross-examination had been afforded after remand, including re-examination of one witness, and rejected the complaint of further denial because the petitioner had declined to participate in the opportunity given. The impugned order was held to have considered the petitioner's stand and was not shown to be perverse or vitiated by jurisdictional error. Writ interference was declined, particularly as an appellate remedy remained available, and the adjudication order was sustained. Case-Laws GST Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776207