Freight Charges, Delivery Acknowledgement, and Toll Receipts Required to Prove Physical Movement of Goods: Allahabad HC [Read Order]
The primary responsibility lies with the dealer to establish the actual movement and genuineness of transactions to avail ITC
By Navasree A.M - On August 23, 2024 2:59 pm - 2 mins read
The Allahabad High court ruled that Freight charges, delivery acknowledgement, and toll receipts and the payments thereof required to prove physical movement of goods. The court refused to interfere in the orders issued by the GST ( Goods and Services Tax ) department as the petitioner failed to submit these documents and GSTR 2A Filing. …
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