https://www.taxtmi.com/forum/issue?id=118645 Issue concerns whether a recipient may retain input tax credit for genuine transactions when the supplier has engaged in fake invoicing or availed bogus credit upstream. Contributors stress that the evidential burden rests on the assessee in show-cause proceedings, relief at adjudication requires proof of tax payment by upstream parties or demonstration of transaction genuineness, and that fake-invoicing disputes are highly fact-specific with limited directly comparable precedents. Practical steps recommended include cross-examination of supplier parties, tracking upstream tax payments, and pursuing appellate remedies. en-us Thu, 13 Jul 2023 22:38:04 +0530 Thu, 23 Jan 2025 15:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118645 Issue concerns whether a recipient may retain input tax credit for genuine transactions when the supplier has engaged in fake invoicing or availed bogus credit upstream. Contributors stress that the evidential burden rests on the assessee in show-cause proceedings, relief at adjudication requires proof of tax payment by upstream parties or demonstration of transaction genuineness, and that fake-invoicing disputes are highly fact-specific with limited directly comparable precedents. Practical steps recommended include cross-examination of supplier parties, tracking upstream tax payments, and pursuing appellate remedies. Discussion-Forum GST Thu, 13 Jul 2023 22:38:04 +0530 https://www.taxtmi.com/forum/issue?id=118645