Adjudication Quashed for Ignoring Annual Returns and Improper ITC Reconciliation Under GST Rules

Adjudication Quashed for Ignoring Annual Returns and Improper ITC Reconciliation Under GST RulesCase-LawsGSTThe HC quashed the adjudication and summary orders for failure to consider the petitioner’s annual returns for 2018-19 and 2019-20, relying solely

Adjudication Quashed for Ignoring Annual Returns and Improper ITC Reconciliation Under GST Rules
Case-Laws
GST
The HC quashed the adjudication and summary orders for failure to consider the petitioner's annual returns for 2018-19 and 2019-20, relying solely on GSTR-2A and GSTR-3B. The court held that the respondents were obligated to evaluate the annual returns, reconcile ITC claims across years, and account for ITC reversals via DRC-03. The impugned order, premised on an alleged excess

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