ITC Claims Allowed Despite GSTR 2A and 3B Mismatch; Compliance with Section 16(2)(aa) Required

ITC Claims Allowed Despite GSTR 2A and 3B Mismatch; Compliance with Section 16(2)(aa) RequiredCase-LawsGSTThe HC set aside the impugned assessment orders reversing ITC claims based on discrepancies between Form GSTR 2A and GSTR 3B, recognizing that Form G

ITC Claims Allowed Despite GSTR 2A and 3B Mismatch; Compliance with Section 16(2)(aa) Required
Case-Laws
GST
The HC set aside the impugned assessment orders reversing ITC claims based on discrepancies between Form GSTR 2A and GSTR 3B, recognizing that Form GSTR-3B was initially a provisional return and later regularized, with the automated reconciliation system envisaged under Sections 37 to 39 being discontinued. The Court held that non-operability of statutory forms GSTR 2 and 3 does

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