Input tax credit mismatches and incorrect tax-head reporting do not by themselves justify denial when eligibility is established.
Case-Laws
GST
Mismatches between Form GSTR-3B and Form GSTR-2A warrant verification but do not alone establish failure to meet the supplier tax payment condition. Reflection of IGST in GSTR-2A, bank evidence of payment inclusive of tax, and reconciliation can discharge the recipient's burden where no material showing supplier non-payment is produced. Verification certificates under the relevant circular are not additional eligibility conditions; its specified mismatch scenarios do not apply where IGST is reflected in GSTR-2A. Inadvertently reporting otherwise admissible IGST credit under CGST and SGST heads is a reporting error, not wrong availment. Provisions governing tax paid under an incorrect head do not prescribe an exclusive remedy for recipient credit. Where appellate relief makes a statutory pre-deposit refundable, interest runs from payment until refund, even without a specific request.
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