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    <title>2025 (3) TMI 318 - MADRAS HIGH COURT</title>
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    <description>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&#039;s order were set aside, and the matter was remitted for fresh notice and reconsideration in accordance with law.</description>
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      <description>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&#039;s order were set aside, and the matter was remitted for fresh notice and reconsideration in accordance with law.</description>
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