The article concludes that supplier compliance is governed through the statutory mechanism under the Act and Rules rather than by an investigative obligation on the recipient. Bhandari Scrap Traders: Does the Supreme Court Require the Recipient to Prove Payment of Tax? In my respectful view, there is nothing surprising in the judgement which does not flow from the statutory scheme of the CGST Act. No provision of the CGST Act requires the recipient to obtain such evidence. The GST law provides a statutory compliance mechanism—not an investigative responsibility upon the recipient.