ITC Denial Based Only on GSTR-2A Mismatch Set Aside for Lack of Proper Verification: Karnataka HC

Tanveer S/o Gulamhusain Gavandi Vs State of Karnataka (Karnataka High Court) In Tanveer vs State of Karnataka, the Karnataka High Court examined a challenge to an order dated 18.08.2023 passed under Section 73(9) of the KGST Act, 2017 for the financial year 2017–18, wherein tax, interest, and penalty were determined. The petitioner also sought protection from coercive recovery. The petitioner, a registered dealer engaged in iron and steel business, was subjected to scrutiny under Section 61. Notices were issued in Form ASMT-10 highlighting discrepancies between GSTR-3B, GSTR-1, and GSTR-2A. ...