{"id":72171,"date":"2025-07-31T08:17:22","date_gmt":"2025-07-31T02:47:22","guid":{"rendered":""},"modified":"2025-07-31T08:17:22","modified_gmt":"2025-07-31T02:47:22","slug":"adjudication-quashed-for-ignoring-annual-returns-and-improper-itc-reconciliation-under-gst-rules","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72171","title":{"rendered":"Adjudication Quashed for Ignoring Annual Returns and Improper ITC Reconciliation Under GST Rules"},"content":{"rendered":"<p>Adjudication Quashed for Ignoring Annual Returns and Improper ITC Reconciliation Under GST Rules<br \/>Case-Laws<br \/>GST<br \/>The HC quashed the adjudication and summary orders for failure to consider the petitioner&#39;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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91093\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#8217;s annual returns for 2018-19 and 2019-20, relying solely <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72171","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72171","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72171"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72171\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72171"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72171"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72171"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}