15. In the case in hand, the petitioner has only brought on record the tax invoices, e-way bills, GR and payment through banking channel, but no such details such as payment of freight charges, acknowledgement of taking delivery of goods, toll receipts and payment thereof has been provided. Thus in the absence of these documents, the actual physical movement of goods and
genuineness of transportation as well as transaction cannot be established and in such circumstances, further no proof of filing of GSTR 2 A has been brought on record, the proceeding has rightly been initiated against the petitioner.
HIGH COURT OF ALLAHABAD
Malik Traders
v.
State of U.P.
PIYUSH AGRAWAL, J.
WRIT TAX NO. 1237 OF 2021
OCTOBER 18, 2023
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