2026-VIL-322-GSTAT-AGR
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SGST Tribunal

GST - Denial of input tax credit on inward supply from a supplier found non-existent - Burden of proof under Section 155 of the CGST Act, 2017 and conditions under Section 16(2) - Appellant relied on tax invoices, e-way bills, lorry receipts, goods receipt note, photographs, ledger and bank statements, and contended that the authorities acted on borrowed satisfaction from the investigation letter - Whether the Appellant availed Input Tax Credit without actual inward supply of goods covered by the invoices - HELD - Section 155 places the burden of proving eligibility of Input Tax Credit on the person claiming it, and this burden rests strictly on the Appellant once physical verification establishes that the supplier is fake and non-existent. The e-way bills are not conclusive proof of actual movement of goods. The photographs without spatial co-ordinates or verifiable audit trails cannot override the physical inspection findings. The goods receipt note may be fabricated after receipt of notice. Paper trails of invoices, banking entries and lorry receipts can easily create an impression of authenticity and do not automatically establish physical receipt of goods, particularly as the inspection was made only three months after the transactions - The Appellant produced no independent verifiable evidence of the source of the goods, no consignment note, weighment slip or GSTR-2A, and no evidence that the supplier had deposited the tax with the Government as required under Section 16(2)(c) - The decisions of the Hon'ble Supreme Court and the Hon'ble High Court of Allahabad on the documents required to prove genuineness of purchases and on the need for deposit of tax by the supplier apply - The impugned orders are upheld and the appeal is dismissed
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