Assessment Order – Mismatch between GSTR 3B and GSTR 2A --––- The petitioner challenged the respective Assessment Orders for the Assessment Years 2017-18 and 2018-19. There is difference in the ITC claimed by the petitioner in its GSTR-2B and the information captured in the GSTR-2A as compared to the GSTR 1 of the supplier for the respective Assessment years. The counsel for the petitioner submitted that CBIC had issued a clarification on 04.09.2018 bearing Circular No.125/44/2019- GST, wherein paragraph No.2.3, it has been clarified that the proper officer shall not insist on the submission of an invoice (either original or duplicate) the details of which are present in Form GSTR-2A. The counsel has placed reliance on the press release of the Government of India dated 18.10.2018 and on another clarification vide Circular dated 18.11.2019 and press release on 04.03.2018. The court observed that the petitioner has an alternate remedy by way of an appeal before the Appellate Commissioner under Section 107.

Held that:- The Hon’ble High Court dismissed the petition, however,  gave liberty to the petitioner to file a statutory appeal before the Appellate Commissioner within a period of thirty days. If such an appeal is filed within such time, the appeal shall be numbered and taken up for hearing on its turn.