Input tax credit adjustment dispute remitted after portal error was acknowledged and fresh consideration directed.

Input tax credit adjustment was refused because the GST portal showed tax due and credit details as zero due to an alleged technical glitch. The Court took note of the written instruction admitting the incorrect portal display and stating that, on remand, a revised order would be passed on the basis of available records and the relevant statement for the year 2017-18. The impugned order and the single Judge's order were set aside, and the matter was remitted for fresh notice and reconsideration in accordance with law.

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Issues: Whether the impugned order declining adjustment of input tax credit on the basis of a portal-level technical error required interference and remand.

Analysis: The dispute related to assessment year 2017-2018 and turned on the appellant's claim that input tax credit available to its credit had not been reflected in the portal because of a technical glitch. The written instruction placed before the Court accepted that the tax due and input tax credit details had been incorrectly displayed as zero and stated that, if the matter was remitted, a revised order would be passed on the basis of available records and the relevant statement for the year 2017-18. In view of this development, the order under challenge and the order of the learned single Judge were set aside and the matter was sent back for fresh consideration.

Conclusion: The appellant succeeded, and the matter was remanded to the respondent for fresh notice and decision in accordance with law.

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