Answer

1. F

   Facts

   Orders denying ITC on suppliers later found non-existent usually rely on Sec 16(2)(c) and Sec 74. A genuine buyer defends with proof that goods were received and paid for, that the supplier was active and filing when billed, and that the invoice was in GSTR-2B.

2. P

   Provisions and law

   • Sec 16(2)(c), CGST Act 2017ITC only if the tax charged has actually been paid to the government by the supplier
   • Sec 74, CGST Act 2017Demand where fraud, wilful misstatement or suppression is alleged, for periods up to FY 2023-24
   • Sec 107(1), CGST Act 2017Appeal to the Appellate Authority within three months of the order
3. A

   Analysis

   Gather e-way bills, transport receipts, goods inward records, stock entries and bank payments for every invoice. Show the supplier's GSTIN status and filing history on the date of each invoice. This is a defence file, built to show you were a genuine buyer; it does not help someone who knowingly took bills without goods, where penalties under Sec 122 and prosecution under Sec 132 apply.

4. C

   Conclusion

   1. 1Collect proof of movement, receipt and bank payment for each invoice
   2. 2Download the supplier's status history and GSTR-2B entries
   3. 3Draft appeal grounds on genuineness and due diligence
   4. 4Pay the pre-deposit and file APL-01 in time

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.