https://www.taxtmi.com/caselaws?id=797686 Documented purchases cannot be disallowed as bogus solely because suppliers later become non-compliant, untraceable, or have GST registrations cancelled. Contemporaneous contracts, purchase orders, invoices, delivery and manpower records, e-way bills, banking trails, GST entries, and evidence of use in executed works establish actual receipt where no evidence links the purchaser to a sham transaction or payment recycling. Supplier-side defaults require action against suppliers and do not negate supported procurement. Reliance on incomplete or irrelevant third-party statements breaches natural justice, particularly where books are not rejected. An addition for an alleged transaction cannot stand without verification where the purchaser denies that any transaction occurred; a purchaser need not prove a negative fact. en-us Wed, 19 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797686 Documented purchases cannot be disallowed as bogus solely because suppliers later become non-compliant, untraceable, or have GST registrations cancelled. Contemporaneous contracts, purchase orders, invoices, delivery and manpower records, e-way bills, banking trails, GST entries, and evidence of use in executed works establish actual receipt where no evidence links the purchaser to a sham transaction or payment recycling. Supplier-side defaults require action against suppliers and do not negate supported procurement. Reliance on incomplete or irrelevant third-party statements breaches natural justice, particularly where books are not rejected. An addition for an alleged transaction cannot stand without verification where the purchaser denies that any transaction occurred; a purchaser need not prove a negative fact. Case-Laws Income Tax Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797686