https://www.taxtmi.com/caselaws?id=783459 A party claiming deductions, set-offs or adjustments against an admitted sale claim must prove those assertions with admissible and reliable evidence. The Delhi High Court noted that the claimant of the outstanding consideration had established supply of goods and part-payment through pleadings, evidence and admissions, so the burden shifted under Sections 101 to 103 of the Evidence Act to the party asserting fake invoice adjustments, discounts, returns and other offsets. Those defences failed because they were unsupported by ledgers, corroborating documents or credible oral evidence, and the alleged return of goods was neither acknowledged nor backed by proper accounting or input tax credit reversal. Uncertified video material under Section 65B also did not prove the defence. en-us Thu, 04 Dec 2025 00:00:00 +0530 Wed, 17 Dec 2025 08:28:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783459 A party claiming deductions, set-offs or adjustments against an admitted sale claim must prove those assertions with admissible and reliable evidence. The Delhi High Court noted that the claimant of the outstanding consideration had established supply of goods and part-payment through pleadings, evidence and admissions, so the burden shifted under Sections 101 to 103 of the Evidence Act to the party asserting fake invoice adjustments, discounts, returns and other offsets. Those defences failed because they were unsupported by ledgers, corroborating documents or credible oral evidence, and the alleged return of goods was neither acknowledged nor backed by proper accounting or input tax credit reversal. Uncertified video material under Section 65B also did not prove the defence. Case-Laws Indian Laws Thu, 04 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783459