{"id":76521,"date":"2026-09-02T08:30:15","date_gmt":"2026-09-02T08:30:15","guid":{"rendered":""},"modified":"2026-09-02T08:30:15","modified_gmt":"2026-09-02T08:30:15","slug":"gstr-2a-mismatches-require-invoice-wise-credit-verification-while-adverse-gst-adjudication-requires-a-mandatory-personal-hearing","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76521","title":{"rendered":"GSTR-2A mismatches require invoice-wise credit verification, while adverse GST adjudication requires a mandatory personal hearing."},"content":{"rendered":"<p>GSTR-2A mismatches require invoice-wise credit verification, while adverse GST adjudication requires a mandatory personal hearing.<br \/>Case-Laws<br \/>GST<br \/>GSTR-2A is a facilitation tool rather than a statutory bar to input tax credit. Credit claimed within the extended period for FY 2017-18 requires invoice-wise reconciliation; non-reflection in GSTR-2A for FY 2018-19 alone cannot establish supplier default. Section 75(4) requires a personal hearing before an adverse GST decision, even without a specific request. Return scrutiny under Section 61 and demand proceedings under Section 73 are independent, so absence of FORM GST ASMT-10 does not itself invalidate a direct demand proceeding. Interest and penalty remain consequential to sustainable tax liability. The disputed credit was remanded for verification and fresh adjudication after hearing.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=103337\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GSTR-2A mismatches require invoice-wise credit verification, while adverse GST adjudication requires a mandatory personal hearing.Case-LawsGSTGSTR-2A is a facilitation tool rather than a statutory bar to input tax credit. Credit claimed within the exte&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76521","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76521","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76521"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76521\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76521"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76521"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76521"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}