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    <title>No bar of ITC for the buyer when the supply is genuine and supplier was active and registered on invoice date</title>
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    <description>Subsequent cancellation of a supplier&#039;s GST registration does not, by itself, justify denial of Input Tax Credit where the supplier was registered on the invoice date and the recipient establishes genuineness through unimpeached tax invoices, evidence of goods movement (including e-way bill), and corroborating payment and return records.</description>
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      <description>Subsequent cancellation of a supplier&#039;s GST registration does not, by itself, justify denial of Input Tax Credit where the supplier was registered on the invoice date and the recipient establishes genuineness through unimpeached tax invoices, evidence of goods movement (including e-way bill), and corroborating payment and return records.</description>
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