GSTAT says ITC Eligibility Must Be Verified from Original Records and Not Annual Return Alone

GSTAT Lucknow partly allowed the taxpayer's appeal involving two distinct ITC disputes. On the first, it held that an apparent reporting error in the annual return required verification against original records and the Electronic Credit Ledger, and remanded the matter for that exercise. On the second, it denied ITC of ₹1,67,790 relating to a supplier who had filed NIL returns and had not paid the tax. The decision distinguishes a reporting mismatch from a failure to satisfy the substantive conditions for ITC.