*Merely producing invoices and making payments through banks is insufficient proof of actual supply.* Reliable Trading Company vs. Joint Director, DGGI Zonal Unit, Meerut [WRIT TAX No. – 1177 of 2025] The Allahabad High Court has ruled that availing Input Tax Credit (ITC) under the Goods and Services Tax (GST) regime without actual supply of goods or services constitutes fraud and is squarely covered under *Section 74 of the Central Goods and Services Tax (CGST) Act, 2017.* The division bench, comprising Chief Justice Arun Bhansali and Justice Kshitij Shailendra, upheld the department’s action and dismissed the writ petition. Relying on precedents including State of Karnataka vs. Ecom Gill Coffee Trading Pvt. Ltd. and Shiv Trading vs. State of U.P., the court emphasized that merely producing invoices and making payments through banks is insufficient proof of actual supply. SAFAR - SB DASH