GSTAT Rejects ITC Disallowance Based on Unverified 2A Mismatch

The Revenue treated ₹2.34 lakh of ITC as excess merely because it did not appear in the taxpayer's FY 2018-19 GSTR-2A. 

GSTAT held that the taxpayer's explanation that the credit related to FY 2017-18 and was availed within the Section 16(4) time limit required invoice-wise verification, and that the demand could not be sustained without such verification or a mandatory personal hearing.