2025 (5) TMI 987

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.... respondent no. 3 assessing GST for the months of June-July, 2018 under Section 74 of the GST Act. 2. The submission of learned Counsel for the petitioner is that he purchased the goods from a supplier known as M/s Kali Traders during June-July, 2018, which were dispatched to him through transport for which there are invoices, bilties and e-way bills on record giving complete particulars of the t....

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..... It is also emphasized that the tax invoices, GSTR-2A, records of payment through Bank are sufficient to comply with the requirement of Section 16 of the said Act and entitle the petitioner to claim benefit of the input tax credit. 3. So far as the absence of the Toll Plaza receipt is concerned, it is pleaded in paragraph no. 17 of the writ petition that the transaction relates to the year 2018,....