https://www.taxtmi.com/caselaws?id=786023 Input tax credit requires the dealer to prove genuine transactions and actual receipt and movement of goods; on the facts, the HC found that the business premises, invoicing pattern and surrounding circumstances indicated a structured arrangement to camouflage dealings and support false credit. The absence of convincing transport records and other documentary proof justified sustaining cancellation of GST registration and rejection of the statutory appeal. The Court also rejected the allegation of denial of opportunity because no recorded objection or prejudice was shown. The challenge accordingly failed, and the revenue authorities were left free to proceed with recovery of tax and penalty where permissible. en-us Wed, 21 Jan 2026 00:00:00 +0530 Wed, 04 Feb 2026 08:24:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786023 Input tax credit requires the dealer to prove genuine transactions and actual receipt and movement of goods; on the facts, the HC found that the business premises, invoicing pattern and surrounding circumstances indicated a structured arrangement to camouflage dealings and support false credit. The absence of convincing transport records and other documentary proof justified sustaining cancellation of GST registration and rejection of the statutory appeal. The Court also rejected the allegation of denial of opportunity because no recorded objection or prejudice was shown. The challenge accordingly failed, and the revenue authorities were left free to proceed with recovery of tax and penalty where permissible. Case-Laws GST Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786023