petitioner in the GSTR-3B vis-à-vis
ITC available in GSTR-2A.
2.1. The proceeding under Section 73 culminated in passing
of an order ... return in GSTR-3B claimed ITC as available in the GSTR-2A
during the period 2020-21. GST suppliers have issued Credit
Notes against which
reflected in
GSTR-3B (Ex.PW2/4-colly.) in respect of the invoices raised by
plaintiff as reflected in GSTR-2A ... Digitally signed by
Raj Kumar Tripathi department, who has proved GSTR-2A and GSTR-3B showing
Date: 2026.02.24
14:16:50 +0530
CS (COMM
brought GSTR-1, GSTR-2A and GSTR-3B for the
period 2023- 2024, attested Credit Note for 2023-2024 ad GSTR ... said record from April 2023 till March 2024. Thus, GSTR-2A
and GSTR-3B of the defendant for the month of July-August
basis of valid tax invoices, which
are duly reflected in FORM GSTR-2A of the Petitioner. It is evident from ... claimed ITC in GSTR-3B although no credit was available in
GSTR-2A and fraudulently passed on ITC to JYOTI TAR PRODUCTS PRIVATE LIMITED
during
basis of valid tax invoices, which
are duly reflected in FORM GSTR-2A of the Petitioner. It is evident from ... claimed ITC in GSTR-3B although no credit was available in
GSTR-2A and fraudulently passed on ITC to JYOTI TAR PRODUCTS PRIVATE LIMITED
during
ASMT-10 dated 22.08.2022 was issued pointing out
discrepancies between GSTR-3B, GSTR-1 and GSTR-2A.
Thereafter, pre-intimation in Form ... difference in
outward supplies, alleged ITC mismatch between GSTR-3B
and GSTR-2A and interest and penalty under Section
reconciliation of ITC claimed between the declarations in
GSTR-3B and GSTR-2A. It is submitted if an opportunity is
granted, petitioner would demonstrate reconciliation ... decided the matter without records
indicating an attempted reconciliation between GSTR-2A
and GSTR-3B. Taking note that the order is an ex-parte
order
GSTR-2A.
3. The petitioner further submits that he is in a
position to demonstrate that there is no discrepancy
between GSTR ... GSTR-2A
returns.
6. Taking note of the assertion of the petitioner
that the alleged discrepancy between GSTR-3B and GSTR-
2A would be demonstrated
respondent for
the issue, pertaining to the difference in Form GSTR-2A and GSTR-3B,
2/9
https://www.mhc.tn.gov.in/judis ( Uploaded ... 3833 of 2026
pertaining to the difference in Form GSTR-2A and GSTR-3B.
Subsequently, the impugned order dated 08.12.2025 was passed
submitted
that as far as the alleged difference in ITC between the GSTR-2A and
GSTR-3B is concerned, the payment was reflected ... ICEGATE is concerned,
there is delay in reflection in the GSTR-2A and the 2nd respondent is
directed to take into consideration the statement filed
