2026-VIL-760-GUJ
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VAT High Court Cases

Gujarat Value Added Tax Act, 2003 – Eligibility to Input Tax Credit - Burden of proof regarding genuineness of transaction and actual movement of goods under Section 70 of Gujarat VAT Act, 2003 – Appellant-assessee claimed ITC on purchases made from dealers whose registration was cancelled, furnishing tax invoices, weigh bridge slips and proof of payment through cheques but failed to produce transport receipts bearing truck numbers mentioned in weigh bridge slips - Whether mere production of tax invoices, weigh bridge slips and payment details is sufficient to discharge burden of proof under Section 70 of the Act to claim ITC - HELD - Section 70 casts burden upon purchasing dealer claiming ITC to prove correctness of ITC claim and genuineness of transaction. Merely because dealer claims to be bona fide purchaser is not enough. Mere production of invoices or payment by cheques is not sufficient to discharge burden of proof - Dealer claiming ITC has to prove beyond doubt actual transaction by furnishing name and address of selling dealer, details of vehicle which delivered goods, payment of freight charges, acknowledgement of taking delivery of goods, tax invoices and payment particulars - Dealer must prove actual physical movement of goods and genuineness of transaction by furnishing detailed supporting material. Production of tax invoices is one document but not sufficient to discharge burden to prove genuineness of transaction - In present case, assessee failed to produce independent evidence such as transport receipts bearing truck numbers mentioned in weigh bridge slips or other cogent material establishing actual physical movement of goods. The assessee failed to discharge burden of proof cast under Section 70 of the GVAT Act and therefore disallowance of ITC was justified. Tribunal rightly applied decision of Supreme Court in Ecom Gill Coffee Trading case and confirmed the disallowance – The appeal is dismissed
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