https://www.taxtmi.com/highlights?id=85619 HC held that adjudicating authority must consider GSTR-9 annual returns when evaluating Input Tax Credit (ITC) claims, rather than solely relying on discrepancies between GSTR-3B and GSTR-2A returns. The term "reconciliation" in Section 44 implies potential rectification of errors in GSTR-3B through annual returns. Court emphasized that dismissing GSTR-9 filed within extended limitation period would prejudice assessee's rights and render Section 44(1) redundant. Matter remanded for fresh adjudication considering appellant's GSTR-9 submissions, with direction to verify voluntary payment of Rs.6,20,322 claimed during annual return filing but not reflected in GST portal. en-us Mon, 10 Feb 2025 07:50:21 +0530 Mon, 10 Feb 2025 07:50:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=85619 HC held that adjudicating authority must consider GSTR-9 annual returns when evaluating Input Tax Credit (ITC) claims, rather than solely relying on discrepancies between GSTR-3B and GSTR-2A returns. The term "reconciliation" in Section 44 implies potential rectification of errors in GSTR-3B through annual returns. Court emphasized that dismissing GSTR-9 filed within extended limitation period would prejudice assessee's rights and render Section 44(1) redundant. Matter remanded for fresh adjudication considering appellant's GSTR-9 submissions, with direction to verify voluntary payment of Rs.6,20,322 claimed during annual return filing but not reflected in GST portal. Highlights GST Mon, 10 Feb 2025 07:50:21 +0530 https://www.taxtmi.com/highlights?id=85619