GSTAT says GSTR-2A Mismatch Cannot Override Verified ITC Entitlement

The GST Appellate Tribunal, Prayagraj Bench, allowed Neelima Goenka’s appeal against an ITC demand based on a mismatch between GSTR-3B and GSTR-2A. The taxpayer established through invoices, e-way bills, transport documents and return records that the credit related to genuine purchases and services received during FY 2018-19 but inadvertently omitted from the corresponding returns. The Tribunal held that the credit was claimed within the time permitted by Sections 16(4) and 39(9), as then applicable. It also found serious violations of natural justice in the adjudication and appellate proceedings. Both orders were set aside, and the demand was struck off.