{"id":76894,"date":"2026-10-08T08:45:20","date_gmt":"2026-10-08T08:45:20","guid":{"rendered":""},"modified":"2026-10-08T08:45:20","modified_gmt":"2026-10-08T08:45:20","slug":"input-tax-credit-mismatch-requires-documentary-verification-non-appearance-alone-cannot-end-a-gst-appeal-without-merits-review","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76894","title":{"rendered":"Input tax credit mismatch requires documentary verification; non-appearance alone cannot end a GST appeal without merits review."},"content":{"rendered":"<p>Input tax credit mismatch requires documentary verification; non-appearance alone cannot end a GST appeal without merits review.<br \/>Case-Laws<br \/>GST<br \/>GST appeals should not be rejected solely for non-appearance where sufficient cause exists and the substantive input tax credit dispute remains unexamined. A mismatch between GSTR-3B and GSTR-2A\/GSTR-2B does not, by itself, establish wrongful ITC availment; compliance must be verified against invoices, books of account, supplier details, payment records and other transaction evidence. For FY 2017-18 pending proceedings, the applicable verification mechanism should be applied. A subsequently issued CA\/CMA certificate may be considered as corroborative evidence if verifiable from contemporaneous records. Fresh determination should address the mismatch, certificate, ledgers and reconciliation before sustaining tax, interest or penalty.<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=104676\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input tax credit mismatch requires documentary verification; non-appearance alone cannot end a GST appeal without merits review.Case-LawsGSTGST appeals should not be rejected solely for non-appearance where sufficient cause exists and the substantive i&#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-76894","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76894","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=76894"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76894\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76894"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76894"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76894"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}