https://www.taxtmi.com/article/detailed?id=17520 Payment of the full invoice value, including GST, to the supplier is distinct from payment of that tax to the Government and does not by itself establish the latter. Supplier-side non-payment, retrospective cancellation of registration, or an alert cannot independently establish that the purchaser's credit is inadmissible. The proper officer must identify the disputed invoices and precise default, disclose relied-upon material, examine the purchaser's evidence of actual supply, consider supplier-side recovery, and pass a reasoned order under the period-specific statutory framework. en-us Mon, 05 Oct 2026 08:14:07 +0530 Mon, 05 Oct 2026 10:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17520 Payment of the full invoice value, including GST, to the supplier is distinct from payment of that tax to the Government and does not by itself establish the latter. Supplier-side non-payment, retrospective cancellation of registration, or an alert cannot independently establish that the purchaser's credit is inadmissible. The proper officer must identify the disputed invoices and precise default, disclose relied-upon material, examine the purchaser's evidence of actual supply, consider supplier-side recovery, and pass a reasoned order under the period-specific statutory framework. Articles Goods and Services Tax - GST Mon, 05 Oct 2026 08:14:07 +0530 https://www.taxtmi.com/article/detailed?id=17520