Tvl. T.S.R. Trading Company vs. The Commissioner Of Commercial Taxes
Held
The Court held that the existence of the supplier and the genuineness of transactions are disputed questions of fact requiring evidence, which are outside the scope of writ jurisdiction under Article 226. The Court found that the petitioner's submissions regarding e-way bills were not supported by documentary evidence.
Facts
The petitioner challenged an order denying Input Tax Credit (ITC) on the grounds that the supplier was a 'bill trader' and no goods were actually received, evidenced by a lack of e-way bills. The petitioner argued that they had purchase invoices, made payments, and the transactions were reflected in GSTR-2A, and that any issues should be pursued with the supplier.
Key Issues
Whether the denial of ITC based on the supplier's alleged status as a 'bill trader' and lack of e-way bills is amenable to writ jurisdiction. Whether the petitioner provided sufficient evidence to substantiate their claim for ITC.
Sections Cited
Section 16, Section 39
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Before: and
This Writ Petition is filed challenging the impugned order dated 20.03.2023 for the period
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