https://www.taxtmi.com/caselaws?id=801349 Input tax credit must be determined by statutory eligibility conditions and evidence of the recipient's transaction, rather than solely by allegations that the supplier is bogus. Purchase orders, tax invoices, e-way bills, banking records, books of account, stock registers, consignment documents, vehicle details, supplier returns and tax-payment records supported actual purchase, transportation and receipt of goods. The supplier's restored registration and the departmental opportunity to examine the material also negated any breach of natural justice. Input tax credit was therefore allowed on the available evidence. en-us Fri, 16 Oct 2026 00:00:00 +0530 Mon, 19 Oct 2026 07:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801349 Input tax credit must be determined by statutory eligibility conditions and evidence of the recipient's transaction, rather than solely by allegations that the supplier is bogus. Purchase orders, tax invoices, e-way bills, banking records, books of account, stock registers, consignment documents, vehicle details, supplier returns and tax-payment records supported actual purchase, transportation and receipt of goods. The supplier's restored registration and the departmental opportunity to examine the material also negated any breach of natural justice. Input tax credit was therefore allowed on the available evidence. Case-Laws GST Fri, 16 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801349