https://www.taxtmi.com/article/detailed?id=15003 Admissibility of input tax credit hinges on the supplier having valid registration on the date of supply and on credible billing and transport documentation; absent adverse material, adverse inference is improper. Administrative authorities must articulate specific reasons for rejecting documents and invoke the correct recovery provisions consistent with the notice date, otherwise resultant orders denying credit lack sustainment and attendant deposit/refund procedures apply. en-us Mon, 25 Aug 2025 08:42:01 +0530 Mon, 25 Aug 2025 08:42:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15003 Admissibility of input tax credit hinges on the supplier having valid registration on the date of supply and on credible billing and transport documentation; absent adverse material, adverse inference is improper. Administrative authorities must articulate specific reasons for rejecting documents and invoke the correct recovery provisions consistent with the notice date, otherwise resultant orders denying credit lack sustainment and attendant deposit/refund procedures apply. Articles Goods and Services Tax - GST Mon, 25 Aug 2025 08:42:01 +0530 https://www.taxtmi.com/article/detailed?id=15003