Judicial Corner (27.10.2023)


In the High Court of Allahabad in case of M/s MALIK TRADERS Vs STATE OF UP AND 2 OTHERS, the court dismissed the petition filed by the aggrieved Petitioner whose ITC was denied even after producing the Tax invoices, e-way bills, GR and payment through banking channel and it was held that these provided documents are not conclusive evidence of actual physical movement of goods as well as transaction. Details such as payment of freight charges, acknowledgement of taking delivery of goods, toll receipts and payment thereof also shall be produced to establish the nexus between the movement of goods.

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