https://www.taxtmi.com/forum/issue?id=120726 Retrospective suo motu cancellation of a supplier's GST registration does not automatically defeat a recipient's ITC claim if all Section 16 conditions were met at the time of supply; absence of an e way bill is a procedural lapse that may be cured by secondary evidence proving receipt and movement of goods, and compliance with payment conditions such as the 180 day rule is relevant to entitlement. en-us Wed, 21 Jan 2026 18:54:03 +0530 Sat, 31 Jan 2026 06:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120726 Retrospective suo motu cancellation of a supplier's GST registration does not automatically defeat a recipient's ITC claim if all Section 16 conditions were met at the time of supply; absence of an e way bill is a procedural lapse that may be cured by secondary evidence proving receipt and movement of goods, and compliance with payment conditions such as the 180 day rule is relevant to entitlement. Discussion-Forum VAT / Sales Tax Wed, 21 Jan 2026 18:54:03 +0530 https://www.taxtmi.com/forum/issue?id=120726