Karnataka High Court Holds ITC Cannot Be Denied Solely on GSTR-2A Mismatch Without Independent Verification Under Section 73(9) of CGST Act
The Karnataka High Court has ruled that denial of Input Tax Credit (ITC) solely on the basis of a mismatch between GSTR-3B and GSTR-2A, without independent verification of books and reconciliation, is improper. The Court set aside the impugned order and directed fresh adjudication with due opportunity for personal hearing and consideration of reconciliation documents.
