When you are subjected to allegations of Fake Invoices, take help of these cases: Thoughts, Insight and Research by: Abhishek Raja Ram, 9810638155 1. Direct Recovery cannot be made on the Recipient. First action should be taken on the Supplier before asking reversal of ITC from the Recepient. 1.1 Madras High Court in DY Beathel Enterprises 1.2 Calcutta High Court in Suncraft Energy Pvt. Ltd. 2. Connivance between seller and purchaser should be proved. 2.1 Delhi High Court in Arise India 2.2 Orissa High Court in Bright Star Plastic Industries 3. Selling Dealer should be punished for the crime. Law should distinguish between a genuine and non-genuine taxpayer. 3.1 Delhi High Court in On Quest Merchandising 3.2 Punjab & Haryana High Court in Gheru Lal Bal Chand 4. The burden of Proof is on the Department that is levying allegations. 4.1 Kerala High Court in Diya Agencies 5. Transactions prior to cancellations are valid. 5.1 Supreme Court in Suresh Trading Company 5.2 Madras High Court in Daesung Electric India Pvt. Ltd. 6. Documentation plays an important role in proving the genuineness of the transactions. 6.1 Supreme Court in Ecom Gill Coffee Trading Pvt. Ltd. 6.2 Calcutta High Court in LGW Industries Ltd. 6.3 Calcutta High Court in Gargo Traders 6.4 Calcutta High Court in Sanchita Kundu Hope you will find this write-up useful.