GSTAT Agra says GST Invoices, E-Way Bills and Bank Payments Alone Do Not Establish Receipt of Goods

Prakash Iron Foundry claimed ITC of ₹2,71,253 on three invoices issued by Dwarkadhish Traders, a supplier subsequently found to be non-existent during departmental verification. The recipient relied on tax invoices, e-way bills, lorry receipts, goods receipt notes, photographs and bank statements to establish the transactions. GSTAT Agra held that these documents did not, in the circumstances, establish actual physical receipt of goods. It emphasised that once the Department established through physical verification that the supplier was non-existent, the burden under Section 155 remained on the recipient to produce independent, verifiable evidence of the source and movement of the goods. The appeal was dismissed, upholding the ITC reversal, interest and penalty.