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    GSTAT: GSTR-2A Mismatch Alone Cannot Sustain Unverified ITC Demand

    GSTAT Bengaluru set aside the ITC demand because it arose from conflicting calculations and lacked verification of invoices, suppliers, and books of account.
    The matter was remanded for fresh adjudication strictly within the show-cause notice, with a reasoned order to be passed within twelve weeks.