Input tax credit under incorrect tax heads was reversed despite IGST reflection in GSTR-2A records.

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....Input tax credit recorded under incorrect CGST and SGST heads in GSTR-3B, despite corresponding IGST credit appearing in GSTR-2A, remained subject to reversal. Eligible IGST-related credit was allowed after record verification, but the remaining CGST and SGST credit was not supported by new facts or records justifying interference. Precedents cited for the taxpayer were inapplicable because of differing factual circumstances. The Tribunal sustained reversal of the disputed credit, together with consequential interest and penalty, and confirmed dismissal of the appeal.....