The Core IssueThe real question is not whether a supplier’s registration was later cancelled. It is meant for fraud-type cases, not for routine ITC disputes arising from retrospective cancellation of a supplier’s registration. held that retrospective cancellation of the supplier’s registration cannot, by itself, defeat ITC when the purchaser satisfies Section 16(2) conditions and supports the claim with documents. This is often done on the basis of retrospective cancellation entries, supplier allegations, or internal intelligence inputs, without first establishing recipient-side fraud. “Retrospective cancellation of the supplier’s registration cannot, by itself, deny ITC to a bona fide purchaser”.