https://www.taxtmi.com/caselaws?id=794864 Input Tax Credit cannot be denied solely because the supplier's GST registration was cancelled retrospectively where the transaction records themselves have not been examined. The text states that the assessment orders rejected the credit claim mainly on retrospective cancellation, without testing whether actual supply of goods was established through invoices, e-way bills, lorry receipts and related documents. It identifies the legal point that genuineness of the underlying transaction must be examined on available records before rejecting credit. On that basis, the impugned assessment orders were set aside and the matter was remanded for fresh consideration after giving a reasonable opportunity. en-us Fri, 12 Jun 2026 00:00:00 +0530 Mon, 13 Jul 2026 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794864 Input Tax Credit cannot be denied solely because the supplier's GST registration was cancelled retrospectively where the transaction records themselves have not been examined. The text states that the assessment orders rejected the credit claim mainly on retrospective cancellation, without testing whether actual supply of goods was established through invoices, e-way bills, lorry receipts and related documents. It identifies the legal point that genuineness of the underlying transaction must be examined on available records before rejecting credit. On that basis, the impugned assessment orders were set aside and the matter was remanded for fresh consideration after giving a reasonable opportunity. Case-Laws GST Fri, 12 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794864