https://www.taxtmi.com/caselaws?id=785513 Challenge to assessment under GST concerned availment of input tax credit based on invoices from non-existing dealers. The petitioner failed to respond to show cause notices initiating DRC proceedings and subsequent assessments under Section 74, and an application for rectification of those assessment orders was rejected; accordingly, the writ petitions were held not maintainable and dismissed. The court held that statements of e-way bills alone are insufficient to prove physical receipt of goods or services; delivery challans, receipts and other documentary proof are required to substantiate receipt. Remedy by way of statutory proceedings precluded entertaining the writ petitions. en-us Mon, 05 Jan 2026 00:00:00 +0530 Sat, 24 Jan 2026 08:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785513 Challenge to assessment under GST concerned availment of input tax credit based on invoices from non-existing dealers. The petitioner failed to respond to show cause notices initiating DRC proceedings and subsequent assessments under Section 74, and an application for rectification of those assessment orders was rejected; accordingly, the writ petitions were held not maintainable and dismissed. The court held that statements of e-way bills alone are insufficient to prove physical receipt of goods or services; delivery challans, receipts and other documentary proof are required to substantiate receipt. Remedy by way of statutory proceedings precluded entertaining the writ petitions. Case-Laws GST Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785513