https://www.taxtmi.com/article/detailed?id=15834 Denial of input tax credit when a supplier defaults raises a conflict between anti fraud enforcement and protecting purchasers who have paid GST and produced corroborative returns; High Court decisions stress that credit should not be reflexively refused without verifying supplier registration at transaction date, documentary genuineness including GSTR filings and banked tax payments, and proper fact finding by authorities. en-us Sat, 07 Feb 2026 07:15:34 +0530 Sat, 07 Feb 2026 07:15:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15834 Denial of input tax credit when a supplier defaults raises a conflict between anti fraud enforcement and protecting purchasers who have paid GST and produced corroborative returns; High Court decisions stress that credit should not be reflexively refused without verifying supplier registration at transaction date, documentary genuineness including GSTR filings and banked tax payments, and proper fact finding by authorities. Articles Goods and Services Tax - GST Sat, 07 Feb 2026 07:15:34 +0530 https://www.taxtmi.com/article/detailed?id=15834