Karnataka VAT – Supreme Court of India: Mere production of the invoices or the payment made by cheques is not enough and cannot be said to be discharging the burden of proof - In the absence of cogent material like furnishing the name and address of the selling dealer, actual physical movement of the goods by producing the cogent materials etc., the Assessing Officer was justified in denying the ITC – Revenue Appeal allowed [Order attached]

15-Mar-2023 13:03:25