Input tax credit and supplier default: SC settles the law, but compliance reality remains complex

Authorities may potentially argue that the absence of an invoice in GSTR-2A indicates that the supplier has not paid GST, thereby rendering the corresponding ITC ineligible. Whether such an interpretation would withstand judicial scrutiny remains to be seen, write Deloitte Touche Tohmatsu India LLP's Nitesh Kancharla and Anupama Agarwal.