GST ITC Denial on GSTR-2A Mismatch: Telangana HC Allows Rectification Route

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....