Input tax credit mismatch requires documentary verification; non-appearance alone cannot end a GST appeal without merits review.

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....GST appeals should not be rejected solely for non-appearance where sufficient cause exists and the substantive input tax credit dispute remains unexamined. A mismatch between GSTR-3B and GSTR-2A/GSTR-2B does not, by itself, establish wrongful ITC availment; compliance must be verified against invoices, books of account, supplier details, payment records and other transaction evidence. For FY 2017-18 pending proceedings, the applicable verification mechanism should be applied. A subsequently issued CA/CMA certificate may be considered as corroborative evidence if verifiable from contemporaneous records. Fresh determination should address the mismatch, certificate, ledgers and reconciliation before sustaining tax, interest or penalty.....