https://www.taxtmi.com/article/detailed?id=17561 Section 16(2)(c) requires tax charged on a supply to have been actually paid to the Government; payment to the supplier alone does not establish that condition. However, ITC denial based on retrospective cancellation of supplier registration must identify the disputed suppliers, invoices, cancellation dates, credit amounts, and supporting evidence. Cancellation alone cannot determine eligibility. Section 74 further requires evidence and findings of fraud, wilful misstatement, or suppression by the purchaser, not merely ineligible credit or supplier default. Fresh adjudication must consider the purchaser's records and provide reasoned findings. en-us Mon, 12 Oct 2026 04:19:17 +0530 Mon, 12 Oct 2026 04:19:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17561 Section 16(2)(c) requires tax charged on a supply to have been actually paid to the Government; payment to the supplier alone does not establish that condition. However, ITC denial based on retrospective cancellation of supplier registration must identify the disputed suppliers, invoices, cancellation dates, credit amounts, and supporting evidence. Cancellation alone cannot determine eligibility. Section 74 further requires evidence and findings of fraud, wilful misstatement, or suppression by the purchaser, not merely ineligible credit or supplier default. Fresh adjudication must consider the purchaser's records and provide reasoned findings. Articles Goods and Services Tax - GST Mon, 12 Oct 2026 04:19:17 +0530 https://www.taxtmi.com/article/detailed?id=17561