GSTR-2A/GSTR-3B mismatch cannot defeat timely prior-year input tax credit without invoice-wise verification and reasoned appellate consideration.

GSTR-2A/GSTR-3B mismatch cannot defeat timely prior-year input tax credit without invoice-wise verification and reasoned appellate consideration.Case-LawsGSTFor the disputed period, a year-wise GSTR-2A/GSTR-3B mismatch alone could not sustain denial of…

GSTR-2A/GSTR-3B mismatch cannot defeat timely prior-year input tax credit without invoice-wise verification and reasoned appellate consideration.
Case-Laws
GST
For the disputed period, a year-wise GSTR-2A/GSTR-3B mismatch alone could not sustain denial of input tax credit where omitted prior-year credit was claimed within the statutory time and could be verified invoice-wise. GSTR-2A operated as a facilitative statement, and no independent ineligibility of the reflected credit was alleged. A reasoned appellate order must address material grounds, state the points for determination, and provide reasons even where the appellant does not appear. Certification requirements for supplier-side invoice mismatches did not apply where the discrepancy arose solely from comparing current-year GSTR-3B with current-year GSTR-2A, without any supplier reporting default. The disputed ITC demand, related interest, and penalty were quashed.
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