{"id":76983,"date":"2026-10-15T05:44:05","date_gmt":"2026-10-15T05:44:05","guid":{"rendered":""},"modified":"2026-10-15T05:44:05","modified_gmt":"2026-10-15T05:44:05","slug":"input-tax-credit-allegations-against-a-purported-non-existent-supplier-required-fresh-consideration-of-transaction-genuineness","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76983","title":{"rendered":"Input tax credit allegations against a purported non-existent supplier required fresh consideration of transaction genuineness."},"content":{"rendered":"<p>Input tax credit allegations against a purported non-existent supplier required fresh consideration of transaction genuineness.<br \/>Case-Laws<br \/>GST<br \/>GST registration cancellation founded on alleged input tax credit from a non-existent or fake supplier requires a meaningful opportunity to establish transaction genuineness where supporting material can be produced. The initial show cause notice remained undisturbed because no recorded response or timely vagueness objection was shown. Cancellation, revocation and appellate orders were set aside, and proceedings returned to the original authority for a fresh response and examination of supporting documents. Registration must be restored if transaction genuineness is established.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=105027\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input tax credit allegations against a purported non-existent supplier required fresh consideration of transaction genuineness.Case-LawsGSTGST registration cancellation founded on alleged input tax credit from a non-existent or fake supplier requires a&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76983","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76983","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76983"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76983\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76983"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76983"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76983"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}