{"id":74953,"date":"2026-02-06T10:13:01","date_gmt":"2026-02-06T04:43:01","guid":{"rendered":""},"modified":"2026-02-06T10:13:01","modified_gmt":"2026-02-06T04:43:01","slug":"rectification-under-gst-act-procedural-failure-to-verify-portal-itc-reconciliation-and-denial-of-hearing-led-to-remand-for-fresh-disposal-and-hearing","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74953","title":{"rendered":"Rectification under GST Act: procedural failure to verify portal ITC reconciliation and denial of hearing led to remand for fresh disposal and hearing"},"content":{"rendered":"<p>Rectification under GST Act: procedural failure to verify portal ITC reconciliation and denial of hearing led to remand for fresh disposal and hearing<br \/>Case-Laws<br \/>GST<br \/>Rectification of GST records was challenged on grounds that an application seeking correction and reconciliation of input tax credit (ITC) was rejected without affording an opportunity of hearing and without verifying uploaded portal records. The court found the rejection procedurally defective for not recording reasons for <\/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=96670\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rectification under GST Act: procedural failure to verify portal ITC reconciliation and denial of hearing led to remand for fresh disposal and hearingCase-LawsGSTRectification of GST records was challenged on grounds that an application seeking correction<\/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-74953","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74953","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=74953"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74953\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74953"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74953"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74953"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}