https://www.taxtmi.com/article/detailed?id=17048 Input tax credit cannot be denied solely because a supplier was subsequently treated as non-existent or its registration was cancelled, without examining the recipient's evidence of genuine supplies. The claimant must prove eligibility through a credible documentary trail, which may include invoices, payment records, e-way bills, transport evidence, delivery acknowledgements and records of physical movement of goods. Revenue may seek proof and assess deficiencies, but should evaluate the material produced and provide a reasonable opportunity for further evidence. Tax-determination proceedings must also conform to the statutory basis stated in the show cause notice. en-us Tue, 28 Jul 2026 08:32:06 +0530 Tue, 28 Jul 2026 08:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17048 Input tax credit cannot be denied solely because a supplier was subsequently treated as non-existent or its registration was cancelled, without examining the recipient's evidence of genuine supplies. The claimant must prove eligibility through a credible documentary trail, which may include invoices, payment records, e-way bills, transport evidence, delivery acknowledgements and records of physical movement of goods. Revenue may seek proof and assess deficiencies, but should evaluate the material produced and provide a reasonable opportunity for further evidence. Tax-determination proceedings must also conform to the statutory basis stated in the show cause notice. Articles Goods and Services Tax - GST Tue, 28 Jul 2026 08:32:06 +0530 https://www.taxtmi.com/article/detailed?id=17048