On Wednesday, 4 November, the Goods and Services Tax Appellate Tribunal (GSTAT), Lucknow, partly allowed an appeal filed by Ram Niwas Sunil Kumar against a tax demand arising from discrepancies in... A Bench of Judicial Member Narendra Kumar and Technical Member Alok Chopra held that a claim for ITC cannot be accepted or rejected solely on the basis of figures reported in the annual GST return.