M/s AKAL TRADE LINKS v. THE ASSISTANT COMMISSIONER (ST)

Introduction

The petitioner challenged the Assessment Order dated 28.04.2023, whereby the Department denied Input Tax Credit (ITC) relating to purchases made during FY 2018-19 from Eco-friendly Coco Products and confirmed the tax demand.

The Department alleged that the petitioner had wrongly availed ITC because it failed to establish the actual movement of goods by producing supporting transport documents such as lorry receipts and weighment slips.