https://www.taxtmi.com/forum/issue?id=119061 Where a supplier's GST registration is retrospectively cancelled, a recipient who obtained genuine supplies, paid the supplier, filed ITC before cancellation, and whose supplier had filed GSTR-1 may contest demands under Section 16(2)(c). Key operative defences are proof of genuine transactions (invoices, e-waybills, payment proofs), evidence that ITC was availed prior to cancellation, and that the supplier was shown as registered on the portal at transaction time; recipient inability to monitor supplier deposit of tax shifts enforcement responsibility to the revenue. en-us Mon, 08 Apr 2024 13:05:32 +0530 Fri, 24 Jan 2025 10:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119061 Where a supplier's GST registration is retrospectively cancelled, a recipient who obtained genuine supplies, paid the supplier, filed ITC before cancellation, and whose supplier had filed GSTR-1 may contest demands under Section 16(2)(c). Key operative defences are proof of genuine transactions (invoices, e-waybills, payment proofs), evidence that ITC was availed prior to cancellation, and that the supplier was shown as registered on the portal at transaction time; recipient inability to monitor supplier deposit of tax shifts enforcement responsibility to the revenue. Discussion-Forum GST Mon, 08 Apr 2024 13:05:32 +0530 https://www.taxtmi.com/forum/issue?id=119061