Court Evaluates GST Assessment Validity; Petitioner Misused Registrations for ITC Claims, Must Prove Eligibility with Evidence.

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....Validity of assessment orders under GST - Transitional credit eligibility - Petitioner had obtained GST registrations in the names of its employees for the unlawful purpose of availing of ITC - Violation of principles of natural justice - The High Court held that, the principles of natural justice cannot be put into a straight jacket. - The said order was in inquiry proceedings pursuant to a charge memo and cannot be compared to assessment proceedings. It should be borne in mind that the obligation of establishing eligibility for ITC is cast on the assessee concerned and, therefore, it is the responsibility of the assessee to place all the material documents to establish the actual purchase and receipt of goods or services.....