https://www.taxtmi.com/caselaws?id=776944 A GST demand based on alleged paper transactions was found unsustainable where the movement of goods was supported by tax invoices, e-way bill data, vehicle particulars, and contemporaneous transit verification under a Bill to Ship to arrangement. The supplier's registration having been cancelled only after the supply could not, by itself, justify an adverse inference against the purchaser on the relevant date. In the absence of rebuttal material discrediting the billing trail or showing the transaction to be fictitious, reversal or denial of benefit was not legally sustainable, and the challenge to the assessment and recovery action succeeded. en-us Mon, 18 Aug 2025 00:00:00 +0530 Thu, 21 Aug 2025 08:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776944 A GST demand based on alleged paper transactions was found unsustainable where the movement of goods was supported by tax invoices, e-way bill data, vehicle particulars, and contemporaneous transit verification under a Bill to Ship to arrangement. The supplier's registration having been cancelled only after the supply could not, by itself, justify an adverse inference against the purchaser on the relevant date. In the absence of rebuttal material discrediting the billing trail or showing the transaction to be fictitious, reversal or denial of benefit was not legally sustainable, and the challenge to the assessment and recovery action succeeded. Case-Laws GST Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776944