v. M/s Safecon Lifescience Private Limited, along with references to Gauhati and Tripura High Court rulings, in support of its position concerning bona fide purchasers and supplier defaults. Instead, the entire burden is shifted downstream to bona fide buyers, many of whom had transacted when those suppliers were active, validly registered and visible on the GST portal. The provision must be read down to apply only to non-genuine or collusive transactions, not to punish bona fide purchasers for the seller’s misconduct. Recent case law supporting bona fide buyersKarnataka High Court – Instakart Services Pvt. Gauhati and Tripura High Courts: Similar protection to bona fide buyers, emphasising that supplier default alone cannot justify ITC denial.