GSTAT Rejects Automatic ITC Disallowance on 2A Mismatch

The Revenue treated ₹2.33 lakh as excess ITC merely because it was not reflected in the taxpayer's FY 2018-19 GSTR-2A. 

GSTAT held that FY 2017-18 ITC could have been availed in FY 2018-19 within the Section 16(4) window and that CBIC Circular No. 183/15/2022-GST required verification rather than automatic disallowance. 

The absence of personal hearing was an independent ground for setting aside the order.