https://www.taxtmi.com/highlights?id=100761 Demand and penalty for alleged receipt of invoices without actual movement of goods required proof of genuine physical supply, not mere assumptions. Where the taxpayer produced tax invoices along with e-way bills and lorry receipts, the text states that this created a prima facie case and that the authority should have verified the transport records before confirming liability. The demand could not rest on presumptions, conjecture, or ipse dixit; fresh verification of lorry numbers, e-way bills, invoices, and toll passage was required. The impugned order was set aside and the matter remitted for a fresh decision on merits after such verification. en-us Sat, 13 Jun 2026 09:24:26 +0530 Sat, 13 Jun 2026 09:24:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100761 Demand and penalty for alleged receipt of invoices without actual movement of goods required proof of genuine physical supply, not mere assumptions. Where the taxpayer produced tax invoices along with e-way bills and lorry receipts, the text states that this created a prima facie case and that the authority should have verified the transport records before confirming liability. The demand could not rest on presumptions, conjecture, or ipse dixit; fresh verification of lorry numbers, e-way bills, invoices, and toll passage was required. The impugned order was set aside and the matter remitted for a fresh decision on merits after such verification. Highlights GST Sat, 13 Jun 2026 09:24:26 +0530 https://www.taxtmi.com/highlights?id=100761