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

Last updated: 19 December 2025

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The Calcutta High Court has ruled that Input Tax Credit (ITC) declared in the annual GSTR-9 return cannot be denied if it was inadvertently missed in the monthly GSTR-3B. The court found that the Appellate Authority failed to provide adequate reasons for rejecting the taxpayer's claim. Consequently, the case has been sent back for a fresh decision, emphasising the need for reasoned orders in tax matters.

Court :
Calcutta High Court

Brief :
The Hon'ble Calcutta High Court in the case of Laxmi Ghosh v. State of West Bengal & Ors. [W.P.A. No. 20364 of 2025, order dated November 24, 2025] 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.

Citation :
W.P.A. No. 20364 of 2025, order dated November 24, 2025

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Attached File : 671907_5927_laxmi_ghosh.pdf

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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