2026-VIL-579-MAD
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SGST High Court Cases

GST - Input Tax Credit - Wrongful Availment - Burden of Proof and Substantiation of Supply – Disallowance of input tax credit on the ground that lorry receipts and weighment slips had not been filed - Whether the availment of input tax credit can be disallowed merely on the ground that lorry receipts and weighment slips have not been filed, notwithstanding that the supplier was registered at the time of supply, invoices contained transport details, and the supplier had filed returns and paid taxes – HELD - The record shows that the supplier was a registered person during the relevant period, and the registration was cancelled subsequently. Each invoice contains the vehicle number under which the goods were transported. The impugned order records the petitioner’s contention that the supplier arranged the conveyance for the delivery of the goods to the petitioner - Where a supplier is a registered person at the time of supply, has issued tax invoices containing material details including vehicle numbers, and has filed requisite returns and paid taxes in respect of the supplies, a further examination into the genuineness of the supply becomes warranted before confirming a tax proposal. The burden of proof regarding availment of ITC is statutorily imposed on the person availing the credit, however, this burden must be discharged in the context of all available evidence and circumstances. Merely because certain ancillary documents are absent, and without undertaking a holistic examination of the transaction, the tax authority cannot reject the input tax credit – The impugned order is set aside and the matter is remanded to the respondent for reconsideration. The petitioner is permitted to place additional documents relating to the supply - The Writ Petition is disposed of
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