R R Infrastructe Projects v. Shashi Bhushan Singh, Additional Commissioner, Grade II Appeal

Where appellant's demand for excess ITC due to GSTR-3B and GSTR-2A mismatch was confirmed ex parte despite appellant facing FIR, judicial custody, and fire incident affecting office, absence of proper opportunity before both adjudicating and appellate authorities warranted remand for fresh hearing in interest of natural justice

Where demand for ITC denial was raised solely on GSTR-2A mismatch without invoice-wise or category-wise verification, despite assessee providing reconciliation, RCM credits, and supplier/CA certificates, complete disallowance was unwarranted, and authorities were required to verify supporting evidence including RCM claims and certificates, necessitating reconsideration of ITC eligibility on merits

Where supplier issued invoices for renting of immovable property within State but discharged tax under IGST instead of CGST and SGST and appellant availed ITC under CGST and SGST with tax paid to Government, such ITC was correctly availed as supply was intra-State, with no revenue loss, and invoices remained eligible for ITC under CGST and SGST