_________________________________________________________________________________________ reconciliation supports the contention of the Corporate Debtor that there is no account of 121411.83 Kg of yarn, alleged to have been purchased from the Operational Creditor. This bench finds that a police complaint against the Operational Creditor pointing out the Criminal breach of trust, fraud, cheating, committed by the Operational Creditor against the Corporate Debtor, and this complaint was filed prior to issue of demand notice u/s 8 of the Code by the Operational Creditor. The goods were supplied through a vehicle, the registration no of which stated on the delivery challans seems incomplete. The supply of goods did not require generation of e-way bill under GST Law, accordingly, the fact of supply cannot be established merely on the basis of tax invoice, considering that the Corporate Debtor has claimed in the reconciliation of input credit that the credit against these invoices was not claimed. These facts lead us to a conclusion that there exists prima facie dispute in relation to supply of goods, giving rise to debt due from the Corporate Debtor, and claimed in default in the present petition. The facts require examination of the parties involved in the transaction to establish the existence of debt.
