https://www.taxtmi.com/caselaws?id=443875 Denial of input tax credit (ITC) solely on the basis of mismatch between GSTR-2A and GSTR-3B was in issue. Relying on SC precedent and consistent HC authority, the Court held that ITC under the GST regime cannot be rejected merely because of a GSTR-2A/3B variance; the assessing authority must independently evaluate the assessee's supporting evidence for the ITC claim notwithstanding Form GSTR-2A. The impugned decision was set aside and the matter was remitted for fresh consideration and a reasoned order in accordance with law after examining the assessee's evidence. en-us Tue, 19 Sep 2023 00:00:00 +0530 Tue, 23 Dec 2025 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443875 Denial of input tax credit (ITC) solely on the basis of mismatch between GSTR-2A and GSTR-3B was in issue. Relying on SC precedent and consistent HC authority, the Court held that ITC under the GST regime cannot be rejected merely because of a GSTR-2A/3B variance; the assessing authority must independently evaluate the assessee's supporting evidence for the ITC claim notwithstanding Form GSTR-2A. The impugned decision was set aside and the matter was remitted for fresh consideration and a reasoned order in accordance with law after examining the assessee's evidence. Case-Laws GST Tue, 19 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443875