Can ITC b availed in absence of tax invoices

Can ITC b availed as per per GSTR 2A,even if the recepient does not possess tax invoices as they are destroyed
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Quick Summary
Claiming Input Tax Credit (ITC) without possession of the original tax invoices, even if they are reflected in GSTR 2A, is not legally permissible. Tax authorities will likely reject such claims during an audit. To be eligible for ITC, a regular assessee must possess the necessary documentation, including tax invoices.

No, legally it won't be available. The tax authorities will dismiss the claim of ITC, if selected for audit.
Not only tax invoice but a regular assesse.

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