GSTR-2A Mismatch Demand Quashed for Denying Hearing and Mandatory Invoice-Wise Verification Protocol
GSTR-2A Mismatch Demand Quashed for Denying Hearing and Mandatory Invoice-Wise Verification Protocol Issue Whether denial of Input Tax Credit (ITC) based on GSTR-3B and GSTR-2A mismatch is sustainable without mandatory invoice-wise verification under Circular No. 183/15/2022-GST. Whether an Order-in-Original passed without granting a personal hearing (marked ‘NA’ in SCN) violates Section 75(4) and vitiates the… Read More »