https://www.taxtmi.com/caselaws?id=445246 Input tax credit under the State GST regime should not be denied solely because of a mismatch between GSTR-2A and GSTR-3B where the assessee produces invoices and other supporting material. The High Court noted that the tax shown in GSTR-2A was reflected by the supplier, though with delay, and held that the existing material did not conclusively defeat the claim. The assessment order and recovery notice were set aside, and the assessee was given an opportunity to substantiate the input tax credit claim before the assessing authority on verification of documents. en-us Tue, 03 Oct 2023 00:00:00 +0530 Tue, 22 Apr 2025 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445246 Input tax credit under the State GST regime should not be denied solely because of a mismatch between GSTR-2A and GSTR-3B where the assessee produces invoices and other supporting material. The High Court noted that the tax shown in GSTR-2A was reflected by the supplier, though with delay, and held that the existing material did not conclusively defeat the claim. The assessment order and recovery notice were set aside, and the assessee was given an opportunity to substantiate the input tax credit claim before the assessing authority on verification of documents. Case-Laws GST Tue, 03 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445246