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Allahabad HC Upholds Input Tax Credit Denial Due to Lack of Evidence
Case Law Details
- Case Name
- Malik Traders Vs State of U.P. (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Malik Traders Vs State of U.P. (Allahabad High Court)
Introduction: In a significant judgment, the Allahabad High Court addressed a case involving Malik Traders and the State of Uttar Pradesh (U.P.). The court ruled on the denial of input tax credit (ITC) and emphasized the importance of providing comprehensive evidence in GST (Goods and Services Tax) cases.
Background of the Case: Malik Traders, a registered dealer engaged in the purchase and sale of waste materials, plastic scrap, paper scrap, and metal scrap, found themselves entangled in a tax dispute. The company claimed input tax credi...




in the above case , i want to say that what is the meaning of e way bill why it is imposed, e way bill is for tracking of transaction or transportation of goods, so how can high court deny the e way bill. one thing more how can anyone prove that the goods are received by him after two years, now he have not any cc tv footage. please tell more means to prove it.