https://www.taxtmi.com/caselaws?id=798127 Input tax credit differences between GSTR-3B and GSTR-2A for FY 2018-19 require invoice-wise verification where credit is claimed for FY 2017-18 within the extended statutory period. GSTR-2A operated as a facilitation tool, and non-reflection alone does not establish supplier tax default; reconciliation should consider prior-year GSTR-2A, suppliers' GSTR-1, ITC registers, books of account and annual returns. A personal hearing is mandatory before an adverse decision. Scrutiny notice requirements do not apply to independently initiated tax-determination proceedings. Interest and penalty depend on a sustainable principal tax liability and await fresh ITC determination. en-us Mon, 31 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798127 Input tax credit differences between GSTR-3B and GSTR-2A for FY 2018-19 require invoice-wise verification where credit is claimed for FY 2017-18 within the extended statutory period. GSTR-2A operated as a facilitation tool, and non-reflection alone does not establish supplier tax default; reconciliation should consider prior-year GSTR-2A, suppliers' GSTR-1, ITC registers, books of account and annual returns. A personal hearing is mandatory before an adverse decision. Scrutiny notice requirements do not apply to independently initiated tax-determination proceedings. Interest and penalty depend on a sustainable principal tax liability and await fresh ITC determination. Case-Laws GST Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798127