2026-VIL-102-GSTAT-LCK
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SGST Tribunal

GST - Difference between GSTR-3B and GSTR-2A - Demand created on mechanical comparison without verification - Whether entire difference can be treated as ineligible ITC without examining reconciliation and supporting evidence and whether appellant received effective opportunity of hearing - HELD - The entire difference between GSTR-3B and GSTR-2A cannot be treated as ineligible ITC without examining the appellant's reconciliation and supporting evidence - The burden under Section 155 of the CGST Act, 2017 remains upon the appellant, however, the entire difference between GSTR-3B and GSTR-2A cannot be treated as ineligible ITC without examining the appellant’s reconciliation and supporting evidence - The adjudicating authority is required to undertake a category-wise and invoice-wise verification of the documents and evidence furnished by the appellant and determine the eligibility of ITC in accordance with Sections 16 and 155 of the CGST Act, 2017 -Further, the appellant was not provided an effective opportunity of hearing before the adjudicating authority, though the first appellate authority had granted multiple opportunities to appear - The order-in-original and order-in-appeal are set aside. The matter is remanded to the adjudicating authority to consider all certificates mentioned in the findings and verify these from records and examine all other issues on merits by affording an opportunity of being heard to the appellant in the interests of justice - The appeal is allowed by remand
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