NEW DELHI: There is bad news for entities that availed of input tax credit (ITC) for GST based on bogus invoices without receiving the goods. The Allahabad high court has dismissed a petition and ruled that evidence of payment of toll and freight is required to be submitted to prove genuineness of a transaction. The order came in a case filed by Malik Traders, which deals in waste materials and scrap, and had claimed input tax credit of over Rs 6 lakh from April to September 2019. Tax authorities in Uttar Pradesh had rejected the claim and penalty of over Rs 6 lakh was imposed for incorrectly availing ITC, which was challenged by Malik Traders. The state argued that to avail ITC certain conditions had to be met and it could not be claimed without actual physical movement of goods or the genuineness of transaction. It said that the petitioner was duty bound to prove beyond any reasonable doubt and establish that actual transaction took place and simply furnishing the details of tax invo