GST:
ITC can’t be denied on mismatch of GSTR-3B & GSTR-2A merely on account of inadvertent and bona fide error in return: HC:-
ITC cannot be denied based on mismatch of forms GSTR-3B & GSTR-2A merely on account of inadvertent and bona fide error at the time of filing returns i.e., furnishing details under a wrong column specifically when such Form GSTR-2A was not implemented.
(In the high court of Karnataka at Bangalore in Orient Traders Vs Deputy Commissioner of commercial taxes)
