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GST ITC Denial on GSTR-2A Mismatch: Telangana HC Allows Rectification Route
Case Law Details
- Case Name
- Vishist Business Solutions Private Limited Vs Appellate Joint Commissioner of State Tax (ST) (Telangana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Telangana High Court
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Vishist Business Solutions Private Limited Vs Appellate Joint Commissioner of State Tax (ST) (Telangana High Court)
Telangana HC Allows Rectification Route for ITC Mismatch Due to GSTR-2A Discrepancy – Relief to M/s. Vishist Business Solutions (AY 2018-19)
Introduction
Input Tax Credit (ITC) mismatches between GSTR-2A and GSTR-3B have been one of the most litigated issues under GST, often arising due to supplier-side errors. Taxpayers frequently face demands despite having genuine transactions, simply because invoices were not timely reflected in returns.
In a pragmatic ruling dated 22.01....



