Notices on mismatch between GSTR 2A & GSTR 3B: How to defend such cases?

We have completed the fourth year of the biggest indirect tax reform in India. In the last one year, we have witnessed numerous assessees under the  GST  receiving notices from the department asking them to explain the mismatch of Input Tax Credit (ITC) claimed in their returns (i.e. GSTR-3B) vis-à-vis GSTR-2A. The assesses have been asked to reverse  ITC along with interest and pen…