https://www.taxtmi.com/caselaws?id=787718 A dealer claiming input tax credit under Section 70 of the Karnataka Value Added Tax Act must prove the genuineness of the purchase transaction and the actual movement of goods with cogent evidence. The Court noted that invoices, e-UPass details, banking payments and portal entries showing the selling dealer's status do not, by themselves, discharge that burden. Applying the governing proof standard, the Tribunal's assumption that the burden had shifted to the revenue could not stand in its original form, and the remand was modified so the assessing authority would complete the proceedings under the correct legal standard, with liberty to place additional material on record. en-us Wed, 28 Jan 2026 00:00:00 +0530 Wed, 11 Mar 2026 08:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787718 A dealer claiming input tax credit under Section 70 of the Karnataka Value Added Tax Act must prove the genuineness of the purchase transaction and the actual movement of goods with cogent evidence. The Court noted that invoices, e-UPass details, banking payments and portal entries showing the selling dealer's status do not, by themselves, discharge that burden. Applying the governing proof standard, the Tribunal's assumption that the burden had shifted to the revenue could not stand in its original form, and the remand was modified so the assessing authority would complete the proceedings under the correct legal standard, with liberty to place additional material on record. Case-Laws VAT / Sales Tax Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787718