GST
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Such notices rely on Sec 16(2)(c), that tax was not actually paid, and often on Sec 74 or 74A. A genuine buyer defends with proof that goods or services were received, payment was made through bank, and the supplier was registered and filing when the invoices were issued.
Sec 16(2)(c), CGST Act 2017; Sec 16(2), CGST Act 2017; Sec 74, CGST Act 2017
Build a file per invoice: purchase order, e-way bill, transport receipt, goods inward entry, stock record and bank payment. Add the supplier's GSTIN status and GSTR-2B entries at the time. This is the defence of a genuine buyer; knowingly taking invoices without goods is an offence under Sec 122 and Sec 132 and is not defended this way.
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