“The GSTAT Bengaluru dismissed the taxpayer’s appeal, holding that invoices and banking transactions alone were insufficient to establish ITC eligibility without proof of suppliers’ tax payment under Sections 16(2)(c) and 155 of the CGST Act.
The Tribunal upheld the corrected tax demand of ₹1,35,231 and penalty of ₹33,266, noting the absence of supplier certificates, e-way bills and supporting transport records.”