Onus is on Assessee to prove movement of goods & services under GST

Roshan Sharma Vs Assistant Commissioner of Revenue (Calcutta High Court) The Hon’ble Calcutta High Court in the case of Roshan Sharma v. Assistant Commissioner of Revenue, State Tax, West Bengal & Ors. (M.A.T. 854 of 2024 dated May 07, 2024) set aside the Adjudication Order affirming tax demand, interest, and penalty proposed in the Show Cause Notice. The matter was remanded back because the Assessee had not been given an effective opportunity to rebut allegations, which had been made against the supplier and transporter from whom the statement was obtained. Facts: Roshan Sharma (“the ...