https://www.taxtmi.com/article/detailed?id=17021 ITC reversal based on upstream supplier fraud requires material establishing the recipient taxpayer's own intentional fraud, wilful misstatement, or suppression. Vendor default, later registration cancellation, and unverified intelligence reports alone do not establish fraudulent intent. A recipient may rely on evidence of actual supply, including e-way bills, transport and delivery records, invoices, bank payments, GSTR-2B reflection, and proof of valid supplier registration at the time of purchase. Disclosure of third-party material relied upon is necessary to permit rebuttal. en-us Fri, 24 Jul 2026 08:36:51 +0530 Fri, 24 Jul 2026 08:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17021 ITC reversal based on upstream supplier fraud requires material establishing the recipient taxpayer's own intentional fraud, wilful misstatement, or suppression. Vendor default, later registration cancellation, and unverified intelligence reports alone do not establish fraudulent intent. A recipient may rely on evidence of actual supply, including e-way bills, transport and delivery records, invoices, bank payments, GSTR-2B reflection, and proof of valid supplier registration at the time of purchase. Disclosure of third-party material relied upon is necessary to permit rebuttal. Articles Goods and Services Tax - GST Fri, 24 Jul 2026 08:36:51 +0530 https://www.taxtmi.com/article/detailed?id=17021