https://www.taxtmi.com/caselaws?id=800353 Actual payment of tax remains a statutory condition for input tax credit under the integrated GST framework; that condition is not confined to fraudulent, collusive, or non-genuine transactions. However, supplier default, retrospective registration cancellation, short tax declaration, or alerts cannot by themselves trigger mechanical denial or reversal. Authorities must apply the regime governing the relevant period, pursue available recovery against the supplier, issue a detailed notice, allow evidence of receipt and movement of supplies, provide a hearing, and give reasoned findings. Fraud-based action requires facts linking the purchaser to the alleged conduct. Pending and completed matters require fresh determination with consequential adjustment or refund where warranted, without fresh coercive recovery beforehand. en-us Thu, 01 Oct 2026 00:00:00 +0530 Mon, 05 Oct 2026 16:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800353 Actual payment of tax remains a statutory condition for input tax credit under the integrated GST framework; that condition is not confined to fraudulent, collusive, or non-genuine transactions. However, supplier default, retrospective registration cancellation, short tax declaration, or alerts cannot by themselves trigger mechanical denial or reversal. Authorities must apply the regime governing the relevant period, pursue available recovery against the supplier, issue a detailed notice, allow evidence of receipt and movement of supplies, provide a hearing, and give reasoned findings. Fraud-based action requires facts linking the purchaser to the alleged conduct. Pending and completed matters require fresh determination with consequential adjustment or refund where warranted, without fresh coercive recovery beforehand. Case-Laws GST Thu, 01 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800353