https://www.taxtmi.com/caselaws?id=800986 Input tax credit eligibility is assessed when invoices are issued by a supplier shown as registered with a valid GSTIN, rather than being automatically defeated by later retrospective cancellation of that registration. Retrospective cancellation preserves the supplier's prior tax liability but does not itself invalidate earlier invoices or withdraw recipient credit. Actual tax payment may be evidenced by GSTR-2A and filed GSTR-3B where payment is admitted. A demand cannot be sustained on alleged non-payment or doubts concerning supplies where those grounds were absent from the show cause notice and the recipient's evidence remains unchallenged. Credit requires statutory conditions to be met at the time of supply; cancellation may justify inquiry but not automatic denial. en-us Fri, 09 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800986 Input tax credit eligibility is assessed when invoices are issued by a supplier shown as registered with a valid GSTIN, rather than being automatically defeated by later retrospective cancellation of that registration. Retrospective cancellation preserves the supplier's prior tax liability but does not itself invalidate earlier invoices or withdraw recipient credit. Actual tax payment may be evidenced by GSTR-2A and filed GSTR-3B where payment is admitted. A demand cannot be sustained on alleged non-payment or doubts concerning supplies where those grounds were absent from the show cause notice and the recipient's evidence remains unchallenged. Credit requires statutory conditions to be met at the time of supply; cancellation may justify inquiry but not automatic denial. Case-Laws GST Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800986