AdvertisementSection 16(2)(c) After Bhandari Scrap Traders: Can a Genuine Purchaser Still Lose Input Tax Credit? IntroductionInput Tax Credit (ITC) is the foundation of the Goods and Services Tax (GST) framework. The broader message emerging from Bhandari Scrap Traders is that GST compliance has become an integral part of commercial governance. Their responsibility now extends beyond statutory compliance to advising clients on vendor risk assessment, contractual protection and preventive compliance strategies. It signals a broader transformation in GST compliance, where tax discipline, commercial prudence and contractual risk management must operate together.