https://www.taxtmi.com/forum/issue?id=119329 Denial of input tax credit is contestable where the supplier's registration was live at the time of purchase; the recipient should preserve tax invoices complying with Rule 46, e way bills, payment proofs, delivery acknowledgements, and proof of physical movement to substantiate entitlement under Section 16. Allegations of supplier fraud under Section 29(2)(e) shift the dispute into evidence-focused litigation, with the department bearing the burden to prove fraud while Rule 86A may also be implicated. en-us Sat, 28 Sep 2024 19:35:00 +0530 Fri, 24 Jan 2025 10:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119329 Denial of input tax credit is contestable where the supplier's registration was live at the time of purchase; the recipient should preserve tax invoices complying with Rule 46, e way bills, payment proofs, delivery acknowledgements, and proof of physical movement to substantiate entitlement under Section 16. Allegations of supplier fraud under Section 29(2)(e) shift the dispute into evidence-focused litigation, with the department bearing the burden to prove fraud while Rule 86A may also be implicated. Discussion-Forum GST Sat, 28 Sep 2024 19:35:00 +0530 https://www.taxtmi.com/forum/issue?id=119329