https://www.taxtmi.com/caselaws?id=797183 Input tax credit cannot be denied merely because a supplier's GST registration was later cancelled or the supplier was unavailable during investigation; collusion between supplier and purchaser must be established. No prima facie material indicated fraudulent invoicing capable of attracting Section 132(1)(c). The purchasers had appeared before authorities, agreed to provide documents and cooperate, and had no criminal antecedents. As custodial interrogation was unnecessary, anticipatory bail was available subject to conditions requiring cooperation with the investigation. en-us Wed, 12 Aug 2026 00:00:00 +0530 Tue, 18 Aug 2026 08:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797183 Input tax credit cannot be denied merely because a supplier's GST registration was later cancelled or the supplier was unavailable during investigation; collusion between supplier and purchaser must be established. No prima facie material indicated fraudulent invoicing capable of attracting Section 132(1)(c). The purchasers had appeared before authorities, agreed to provide documents and cooperate, and had no criminal antecedents. As custodial interrogation was unnecessary, anticipatory bail was available subject to conditions requiring cooperation with the investigation. Case-Laws GST Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797183