https://www.taxtmi.com/article/detailed?id=15900 Denial of Input Tax Credit was premised on supplier's subsequent registration cancellation and invoked enforcement provisions; however, the taxpayer had possession of valid tax invoices, receipt of goods, invoices reflected in auto populated GSTR 2 and had made timely payment to the supplier. The adjudicating officer confirmed demand, interest and penalty without establishing intent to evade or suppression of facts and did not apply CBIC instructions and judicial reasoning limiting disallowance to non bona fide, collusive or fraudulent transactions. en-us Wed, 18 Feb 2026 09:55:23 +0530 Wed, 18 Feb 2026 09:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15900 Denial of Input Tax Credit was premised on supplier's subsequent registration cancellation and invoked enforcement provisions; however, the taxpayer had possession of valid tax invoices, receipt of goods, invoices reflected in auto populated GSTR 2 and had made timely payment to the supplier. The adjudicating officer confirmed demand, interest and penalty without establishing intent to evade or suppression of facts and did not apply CBIC instructions and judicial reasoning limiting disallowance to non bona fide, collusive or fraudulent transactions. Articles Goods and Services Tax - GST Wed, 18 Feb 2026 09:55:23 +0530 https://www.taxtmi.com/article/detailed?id=15900