https://www.taxtmi.com/article/detailed?id=17593 Retrospective cancellation of a supplier's GST registration warrants inquiry but does not alone prove invalid invoices, non-receipt of goods, non-payment of tax, or ITC ineligibility. Invoice-related eligibility must be assessed on the date of issuance and under the statutory conditions applicable to the relevant tax period. A show-cause notice must identify the actual ground for denying credit; cancellation alone cannot later be supplemented by unalleged claims of fictitious supply, non-receipt, or supplier tax default. Administrative scrutiny flags may prompt verification but cannot create a disqualification beyond statutory ITC conditions. en-us Sat, 17 Oct 2026 04:47:54 +0530 Sat, 17 Oct 2026 04:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17593 Retrospective cancellation of a supplier's GST registration warrants inquiry but does not alone prove invalid invoices, non-receipt of goods, non-payment of tax, or ITC ineligibility. Invoice-related eligibility must be assessed on the date of issuance and under the statutory conditions applicable to the relevant tax period. A show-cause notice must identify the actual ground for denying credit; cancellation alone cannot later be supplemented by unalleged claims of fictitious supply, non-receipt, or supplier tax default. Administrative scrutiny flags may prompt verification but cannot create a disqualification beyond statutory ITC conditions. Articles Goods and Services Tax - GST Sat, 17 Oct 2026 04:47:54 +0530 https://www.taxtmi.com/article/detailed?id=17593