https://www.taxtmi.com/caselaws?id=800352 Section 16(2)(c) of the CGST Act remains a valid condition for input tax credit, and a recipient's bona fide conduct does not override a supplier's failure to discharge tax liability. Section 74 demands, however, require disclosed transaction-specific material and reasoned findings that wrongly availed or utilised credit resulted from fraud, wilful misstatement, or suppression of facts with intent to evade tax. General assertions based on retrospective cancellation of supplier registrations, without supplier identities, invoice details, cancellation particulars, credit attribution, or supporting material, do not establish the statutory prerequisites or permit an effective response. en-us Tue, 29 Sep 2026 00:00:00 +0530 Mon, 05 Oct 2026 08:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800352 Section 16(2)(c) of the CGST Act remains a valid condition for input tax credit, and a recipient's bona fide conduct does not override a supplier's failure to discharge tax liability. Section 74 demands, however, require disclosed transaction-specific material and reasoned findings that wrongly availed or utilised credit resulted from fraud, wilful misstatement, or suppression of facts with intent to evade tax. General assertions based on retrospective cancellation of supplier registrations, without supplier identities, invoice details, cancellation particulars, credit attribution, or supporting material, do not establish the statutory prerequisites or permit an effective response. Case-Laws GST Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800352