https://www.taxtmi.com/article/detailed?id=16380 GST administration should prioritise constitutional legality and good-faith conduct over target-driven, mechanical enforcement. Input tax credit requires reliable evidence of actual physical movement of goods, but bona fide recipients should not bear a supplier's tax-deposit default merely because of that default. Tax demands must remain within a rational scope of supply, and fraud or wilful suppression must be established before fraud-based demand mechanisms are invoked. en-us Sat, 09 May 2026 07:14:13 +0530 Sat, 09 May 2026 07:14:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16380 GST administration should prioritise constitutional legality and good-faith conduct over target-driven, mechanical enforcement. Input tax credit requires reliable evidence of actual physical movement of goods, but bona fide recipients should not bear a supplier's tax-deposit default merely because of that default. Tax demands must remain within a rational scope of supply, and fraud or wilful suppression must be established before fraud-based demand mechanisms are invoked. Articles Goods and Services Tax - GST Sat, 09 May 2026 07:14:13 +0530 https://www.taxtmi.com/article/detailed?id=16380