GSTAT says GSTR-2A Mismatch Cannot Alone Justify ITC Denial

Peekay Industries faced an ITC demand after a GSTR-2A/GSTR-3B mismatch, but the final demand shifted from IGST to CGST/SGST without explanation. GSTAT set aside the orders and remanded the matter for invoice-wise and supplier-wise verification, while holding that the statutory position applicable during FY 2019-20 must govern.