Reversal of Input Tax Credit claims based on GST portal returns; orders set aside and remanded for fresh adjudication.

Reversal of Input Tax Credit claims based on GST portal returns; orders set aside and remanded for fresh adjudication.Case-LawsGSTFailure to consider statutory GST return forms and portal records was held to be a material legal defect; because the appella

Reversal of Input Tax Credit claims based on GST portal returns; orders set aside and remanded for fresh adjudication.
Case-Laws
GST
Failure to consider statutory GST return forms and portal records was held to be a material legal defect; because the appellate authority did not address figures available in GSTR-1, GSTR-9 and GSTR-3B, its omission constituted an abdication of duty and that appellate order was set aside. The adjudicating authority likewise failed to consider the same retu

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