Mere production of invoices & e-way bills is insufficient for claiming ITC: Allahabad HC

Anil Rice Mill Vs State of U.P. And 2 Others (Allahabad High Court) In the case of Anil Rice Mill vs. State of U.P. and Others, the Allahabad High Court dismissed a writ petition challenging the orders passed by the Deputy Commissioner, Commercial Tax, and the Additional Commissioner regarding the imposition of tax and penalties on Anil Rice Mill. The petitioner, a proprietorship firm, was accused of wrongfully availing input tax credit (ITC) under the GST Act for the months of June to September 2020-21. The firm argued that they had made payments through proper channels and that the failure o...