Answer

1. F

   Facts

   The law still requires you to prove the purchase was real and the supplier was paid. Courts have protected buyers who show genuine transactions, but the proof burden is on you.

2. P

   Provisions and law

   • Sec 16(2), CGST Act 2017Conditions for ITC: invoice, receipt, tax paid by supplier, return filed
   • Sec 155, CGST Act 2017Burden of proving ITC eligibility is on the claimant
   • CBIC guidelines on Rule 86A, 2 November 2021Blocking needs material evidence and is not to be done mechanically or on mere suspicion
3. A

   Analysis

   Sec 16(2) conditions include tax actually paid by the supplier, and Sec 155 puts the burden on the buyer. High Courts, such as Punjab and Haryana in 2026, have listed what genuine buyers should show. Example: show the order, invoice, e-way bill, transport, receipt, bank payment and your use or resale of the goods. Strong proof often leads to release under Rule 86A(2).

4. C

   Conclusion

   1. 1Gather end-to-end proof for each invoice.
   2. 2Show the supplier was active and filing when you bought.
   3. 3Show bank payment to the supplier's account.
   4. 4Request release with the evidence.

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