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    <title>Protecting Bona Fide ITC Claims: Why Supplier Default Alone Cannot Defeat Input Tax Credit</title>
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    <description>Input tax credit under GST is not to be denied merely because the supplier failed to deposit tax with the Government, where the purchasing dealer has acted bona fide and can show valid tax invoices, receipt of goods, payment through banking channels and other statutory compliance materials. The protection applies to genuine purchasers who satisfy the statutory and documentary requirements and does not extend to cases lacking bona fides.</description>
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      <description>Input tax credit under GST is not to be denied merely because the supplier failed to deposit tax with the Government, where the purchasing dealer has acted bona fide and can show valid tax invoices, receipt of goods, payment through banking channels and other statutory compliance materials. The protection applies to genuine purchasers who satisfy the statutory and documentary requirements and does not extend to cases lacking bona fides.</description>
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