https://www.taxtmi.com/article/detailed?id=11945 Denial of Input Tax Credit solely due to a mismatch between GSTR-3B claims and GSTR-2A entries is unsustainable where documentary evidence and applicable circular guidance could explain supplier reporting errors such as misclassification of B2C/B2B supplies or incorrect recipient GSTINs. The court required reassessment, ordered the taxpayer to deposit a portion of the disputed tax as a condition for interim consideration, and directed the revenue to grant a fresh opportunity to present the appeal and apply the circular's clarifications before refusing ITC. en-us Thu, 12 Oct 2023 10:15:02 +0530 Thu, 12 Oct 2023 10:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11945 Denial of Input Tax Credit solely due to a mismatch between GSTR-3B claims and GSTR-2A entries is unsustainable where documentary evidence and applicable circular guidance could explain supplier reporting errors such as misclassification of B2C/B2B supplies or incorrect recipient GSTINs. The court required reassessment, ordered the taxpayer to deposit a portion of the disputed tax as a condition for interim consideration, and directed the revenue to grant a fresh opportunity to present the appeal and apply the circular's clarifications before refusing ITC. Articles Goods and Services Tax - GST Thu, 12 Oct 2023 10:15:02 +0530 https://www.taxtmi.com/article/detailed?id=11945