https://www.taxtmi.com/caselaws?id=793362 Penalty based on alleged bill trading and absence of actual supply required closer verification of the movement of goods, not merely documentary compliance. The Court noted that tax invoices, e-way bills, GSTR-2A/2B reflection, supplier filings, banking payments and lorry receipts were relied on, but the authority had treated them as insufficient without examining transport records, freight details, weighbridge slips, gate entries and third-party confirmation. It found a prima facie case on physical movement of goods and held that invoice and lorry receipt particulars should be checked against the vehicles that actually passed through the toll. The matter was remanded to the original authority for fresh decision on merits. en-us Mon, 20 Apr 2026 00:00:00 +0530 Sat, 13 Jun 2026 08:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793362 Penalty based on alleged bill trading and absence of actual supply required closer verification of the movement of goods, not merely documentary compliance. The Court noted that tax invoices, e-way bills, GSTR-2A/2B reflection, supplier filings, banking payments and lorry receipts were relied on, but the authority had treated them as insufficient without examining transport records, freight details, weighbridge slips, gate entries and third-party confirmation. It found a prima facie case on physical movement of goods and held that invoice and lorry receipt particulars should be checked against the vehicles that actually passed through the toll. The matter was remanded to the original authority for fresh decision on merits. Case-Laws GST Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793362