ArticleGST Article

ITC can’t be denied if disclosed in GSTR-9 but missed in GSTR-3B due to inadvertent error

The Hon’ble Calcutta High Court in the case of Laxmi Ghosh held that the Appellate Authority failed to provide reasons for rejecting the Petitioner’s claim to set off IGST Input Tax Credit declared in the annual return GSTR-9 against the tax demand when the same was inadvertently missed in the monthly returns GSTR-3B, and set aside the Appellate Authority’s order for non-consideration of the ITC claimed in GSTR-9 and inadequate reasoning, remanding the matter for fresh adjudication.