ITC Auto-populated in GSTR-2A more than ITC Availed: Wrong ITC Availment Order indicates non-application of mind:

ITC Auto-populated in GSTR-2A more than ITC Availed: Wrong ITC Availment Order indicates non-application of mind In the matter of Vijaykumar vs The State Tax Officer dated 14.03.2024 (W.P. Nos. 6772 & 6776 of 2024), the petitioner availed of a lower amount as Input Tax Credit (ITC) in the GST Return Form GSTR-3B than the amount reflected in the auto-populated GSTR 2A return. The petitioner had claimed Input Tax Credit (ITC) of Rs.54,000/- each for SGST and CGST in the GSTR 3B return, whereas the auto-populated GSTR 2A return reflected the availability of ITC to the extent of Rs.3,23,967/- each towards SGST and CGST. As per the Madras High Court, in these circumstances, the conclusion that the petitioner wrongly availed of ITC indicates non-application of mind. The Assessment Order was Quashed by the Court and matter is remanded to the assessing officer for reconsideration.