https://www.taxtmi.com/caselaws?id=801345 Input tax credit cannot be denied and extended recovery proceedings cannot rest solely on a supplier's later non-existence where contemporaneous invoices, e-way bills, transport records, accounts, GST records and banking-channel payments support actual receipt and eligibility, absent cogent rebuttal or proof of fraud, wilful misstatement or intentional suppression. The claimant bears the burden of proving ITC eligibility, including actual receipt of goods. Where supplier invoices remain unpaid beyond the prescribed period, proportionate ITC reversal with applicable interest applies, and credit may be re-availed after payment subject to statutory conditions. Voluntary reversal alone does not establish grounds for extended recovery proceedings. en-us Thu, 15 Oct 2026 00:00:00 +0530 Mon, 19 Oct 2026 07:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801345 Input tax credit cannot be denied and extended recovery proceedings cannot rest solely on a supplier's later non-existence where contemporaneous invoices, e-way bills, transport records, accounts, GST records and banking-channel payments support actual receipt and eligibility, absent cogent rebuttal or proof of fraud, wilful misstatement or intentional suppression. The claimant bears the burden of proving ITC eligibility, including actual receipt of goods. Where supplier invoices remain unpaid beyond the prescribed period, proportionate ITC reversal with applicable interest applies, and credit may be re-availed after payment subject to statutory conditions. Voluntary reversal alone does not establish grounds for extended recovery proceedings. Case-Laws GST Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801345