https://www.taxtmi.com/caselaws?id=793710 Input tax credit could not be denied merely because credits appeared in GSTR-3B but not in GSTR-2A where the disputed entries related to imports and SEZ procurements that were not reflected in GSTR-2A by system design, and the reporting error was supported by the record and later corrected in the annual return. The Karnataka HC set aside the demand, interest and penalty on that count. On the remaining issues, including corporate guarantee, cross-charges, ineligible input tax credit, merchant export rate, refund, reverse charge on import of services, and doctor consulting or patient counseling, the Court found the adjudication incomplete and remanded the matter for fresh consideration. en-us Thu, 30 Apr 2026 00:00:00 +0530 Sat, 20 Jun 2026 11:29:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793710 Input tax credit could not be denied merely because credits appeared in GSTR-3B but not in GSTR-2A where the disputed entries related to imports and SEZ procurements that were not reflected in GSTR-2A by system design, and the reporting error was supported by the record and later corrected in the annual return. The Karnataka HC set aside the demand, interest and penalty on that count. On the remaining issues, including corporate guarantee, cross-charges, ineligible input tax credit, merchant export rate, refund, reverse charge on import of services, and doctor consulting or patient counseling, the Court found the adjudication incomplete and remanded the matter for fresh consideration. Case-Laws GST Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793710