Akal Trade Links v. Assistant Commissioner (ST) dated 05.06.2026

Analytical Video :

Introduction

The petitioner challenged the assessment order dated 28.04.2023, whereby the GST authorities disallowed the Input Tax Credit (ITC) claimed on purchases made during FY 2018-19 from Eco-friendly Coco Products.

The department alleged that the petitioner failed to establish the genuineness of the purchases because it did not produce transportation-related documents such as lorry receipts (LRs) and weighment slips. According to the assessing authority, the absence of these documents cast doubt on the actual movement of goods, leading to denial of ITC.