Kolkata GSTAT holds that Toll data cannot defeat ITC

Can ITC refund be denied merely because toll-plaza data does not show movement through the supplier’s registered State? Kolkata GSTAT says no. 

In a bill-to-ship-to transaction, goods may move directly to the export location. Where e-way bills, bilty, bank records and export documents establish receipt and export, toll data cannot override that evidence. 

The Tribunal also held that cancellation of a second-level supplier’s registration cannot prejudice a bona fide recipient having no connection with that supplier.