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    <title>ITC cannot be denied to the Recipient merely because of retrospective cancellation of supplier’s GSTIN without examination of genuineness of the transaction</title>
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    <description>Input Tax Credit cannot be denied solely because a supplier&#039;s GST registration was retrospectively cancelled; authorities must first verify the genuineness of the underlying transaction and examine supporting documents, including evidence of tax discharge and supplier returns, before invoking statutory disallowance.</description>
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