Rejection of ITC

subhagan sreerangam (7040 Points)

13 December 2021  
The suppliers have uploaded th
e sales invoices for the financial year 2018-19 as per their GST1 return.
The ITC of those invoices is reflected in my GSTR2A.

All those invoices have been recorded in my Book of Accounts and ITC Claim has been taken.
Those invoices are lost from me

Is it fair for GST authorities to deny ITC because I do not have an invoice?