TMI BlogOwn weighbridge & Transport VehicleX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear sir/madam, The dealer is supplier of iron steel. They have their own weighbridge transport vehicles. During blocking of credit under rule 86A , the authorities are not considering their inward movement of goods from supplier stockyard due their own weighbridge receipt transportation documents. Pls suggest how to contend with this issue. Thanks in advance. - Reply By Amit Agrawa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l - The Reply = Merely for reason of using own weighbridge transport vehicles - while transporting goods - cannot be 'sole' reason for blocking of credit under rule 86A . It appears that ITC is blocked on the ground that ITC is availed without receipt of goods. And as per Section 155 , where any person claims that he is eligible for input tax credit under this Act, the burden of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proving such claim shall lie on such person. So, person availing ITC needs to prove that subject goods are actually received by him with corroborative evidences (which can be from the end of supplier of goods and at the end of recipient). One needs to go through contents of order issued u/r 86A (1) and also, see available evidences (i.e. any addition to having own weighbridge transport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicles), before commenting on actual defence strategy. These are ex facie views of mine and the same should not be construed as professional advice / suggestion. - Reply By Padmanathan Kollengode - The Reply = The department cannot simply disregard own weighbridge receipt and transport document without establishing that they are actually fake. It is a common business practice to have own ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... weighbridge and vehicle and that by itself does not indicate that transportation has not take place. The weighbridge usually have stamping, passing and calibration certificate from State legal metrology department/ authorized agencies. Also the weighbridge receipts have timestamping as well. Moreover, toll charges receipts/ FASTag entry, vehicle logbook, driver's statement, loading/unloadin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g charges paid, gatepass, etc... can be also used to corroborate. In one case, we have used CCTV footage, which was ultimately accepted by the officer. - Reply By Shilpi Jain - The Reply = A good case to file Writ in the High Court. - Reply By Shilpi Jain - The Reply = This is assuming that the transactions in question are genuine and there are other evidences to prove the same. - Own weig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hbridge & Transport Vehicle - Query Started By: - SK Krishna Dated:- 15-5-2023 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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