Summary
- The GST Appellate Tribunal, State Bench Agra, upheld the input tax credit of ā¹3,83,400 for M/s Safecon Lifesciences Private Limited, dismissing the Revenue's appeal.
- The Revenue argued that the taxpayer failed to prove actual receipt of goods from the allegedly fictitious supplier, M/s Neon Pharma Chem.
- The Tribunal found that the taxpayer provided sufficient documentation, including purchase orders and e-way bills, to support their claims of genuine transactions.
- This ruling emphasizes that allegations against suppliers cannot solely determine the legitimacy of input tax credits without considering recipient-specific evidence.
Join the discussion ā sign up to comment, upvote, and save articles.