https://www.taxtmi.com/caselaws?id=800030 Input tax credit eligibility must be assessed on transaction-specific facts and evidence under the CGST and UPGST Acts. Retrospective cancellation of a supplier's registration does not, by itself, establish that invoices were fictitious, supplies were not received, or credit was otherwise inadmissible. Return discrepancies likewise do not prove ineligibility of identified credit without supporting material. The claimant's burden applies to the particular transactions in question, while any tax demand must remain confined to the grounds stated in the proceedings. Limited input tax credit relief based on examined GST-record amendments was sustained. en-us Mon, 28 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800030 Input tax credit eligibility must be assessed on transaction-specific facts and evidence under the CGST and UPGST Acts. Retrospective cancellation of a supplier's registration does not, by itself, establish that invoices were fictitious, supplies were not received, or credit was otherwise inadmissible. Return discrepancies likewise do not prove ineligibility of identified credit without supporting material. The claimant's burden applies to the particular transactions in question, while any tax demand must remain confined to the grounds stated in the proceedings. Limited input tax credit relief based on examined GST-record amendments was sustained. Case-Laws GST Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800030