{"id":74927,"date":"2026-02-02T08:20:23","date_gmt":"2026-02-02T02:50:23","guid":{"rendered":""},"modified":"2026-02-02T08:20:23","modified_gmt":"2026-02-02T02:50:23","slug":"reversal-of-input-tax-credit-claims-based-on-gst-portal-returns-orders-set-aside-and-remanded-for-fresh-adjudication","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74927","title":{"rendered":"Reversal of Input Tax Credit claims based on GST portal returns; orders set aside and remanded for fresh adjudication."},"content":{"rendered":"<p>Reversal of Input Tax Credit claims based on GST portal returns; orders set aside and remanded for fresh adjudication.<br \/>Case-Laws<br \/>GST<br \/>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<\/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=96544\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/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-74927","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74927","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=74927"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74927\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74927"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74927"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74927"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}