GSTAT Blr says GSTR-3B and GSTR-2A Difference Alone Cannot Sustain ITC Demand

The Tribunal set aside an ITC demand of ₹10.72 lakh, along with interest and penalty, which had been confirmed solely on the annual difference between GSTR-3B and GSTR-2A. It held that the proper officer must examine the underlying invoices and fulfilment of Section 16 conditions, applying the relevant version of Rule 36(4) and the applicable CBIC circulars. The Tribunal also held that interest under Section 50(3) can arise only to the extent wrongly availed ITC has actually been utilised. The matter was remanded for fresh adjudication, without deciding the ultimate eligibility of the credit.