Tax Invoices, E-way bills, and Goods Receipts are not sufficient proof to avail ITC

Last updated: 27 October 2023

Court :
Allahabad High Court

Brief :
The Allahabad High Court in the case of M/s. Malik Traders v. State of Uttar Pradesh and Ors. [Writ Tax No. 1237 of 2021 dated October 18, 2023], dismissed the writ petition and held that, details of the Tax Invoice, E-Way bill, and Goods Receipt are not sufficient to prove the genuineness of the transaction beyond a reasonable doubt, to avail Input Tax Credit ("ITC"). The recipient of purchased goods must provide essential information, including vehicle numbers used for transporting the goods, payment of freight charge, and acknowledgment of receipt, in order to substantiate the genuine physical movement of goods for availment of ITC.

Citation :
Writ Tax No. 1237 of 2021 dated October 18, 2023