GST
E-way bill vehicle not traceable in a fake ITC case
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Facts
A mismatch in vehicle details is a red flag that investigators use. You can still support the purchase with other proof of receipt and use.
Provisions and law
- Sec 155, CGST Act 2017The person who claims ITC has the burden of proving that the claim is genuine.
- Sec 16(2), CGST Act 2017ITC is allowed only with a tax invoice, receipt of goods or services, tax actually paid to the Government by the supplier, and the recipient's own return filed.
Analysis
Collect transporter bills, driver details, weighbridge slips, gate entries and stock records. Ask the transporter for a statement if possible. If the supplier arranged transport and entered wrong details, explain this with documents. If the evidence of movement is truly missing, weigh early payment against the penalty saving.
Conclusion
- Collect all alternative proof of receipt.
- Ask the transporter for confirmation.
- Explain who arranged transport and why details differ.
- Decide on payment versus contesting with advice.
A Savvy can do this for you
Reply to fake ITC notice when a supplier is found non-existent, Sec 16(2)(c)
Quote
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