https://www.taxtmi.com/article/detailed?id=17030 Input tax credit claims supported by invoices, receipt and movement records, e-way bills, banking-channel payments, return filings and portal reflection require transaction-specific examination. Supplier-related suspicion may trigger inquiry but cannot alone establish wrongful credit by the purchaser. Section 74 requires material connecting wrongly availed or utilised credit with fraud, wilful misstatement, or suppression of facts with intent to evade tax. Departmental intelligence must be verified, linked to the taxpayer, and disclosed where relied upon. Taxpayers should preserve a complete transaction trail, while allegations of deliberate evasion must be factually supported. en-us Sat, 25 Jul 2026 08:55:27 +0530 Sat, 25 Jul 2026 08:55:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17030 Input tax credit claims supported by invoices, receipt and movement records, e-way bills, banking-channel payments, return filings and portal reflection require transaction-specific examination. Supplier-related suspicion may trigger inquiry but cannot alone establish wrongful credit by the purchaser. Section 74 requires material connecting wrongly availed or utilised credit with fraud, wilful misstatement, or suppression of facts with intent to evade tax. Departmental intelligence must be verified, linked to the taxpayer, and disclosed where relied upon. Taxpayers should preserve a complete transaction trail, while allegations of deliberate evasion must be factually supported. Articles Goods and Services Tax - GST Sat, 25 Jul 2026 08:55:27 +0530 https://www.taxtmi.com/article/detailed?id=17030