The Premier League has made public the audio recordings relating to the contentious decision to chalk off Virgil van Dijk's header during Liverpool's 3-0 loss to Manchester City.
The strike would have brought the scores level at the Etihad Stadium, but it was ruled that Andy Robertson had impeded Gianluigi Donnarumma while in an offside position.
Van Dijk skilfully directed the ball home from a cleverly executed corner, with Robertson dropping beneath the ball before it found the bottom corner. Just thirteen seconds after the ball crossed the line, the assistant referee's flag went up and the goal was ruled out.
It was determined that the Scotland international made an "obvious movement directly" in front of the Italian goalkeeper following input from VAR.
The decision drew criticism from the Liverpool captain, and the club submitted a formal complaint to the PGMOL, voicing substantial concerns regarding the reasoning behind the disallowed goal.
On Tuesday, PGMOL chief refereeing officer Howard Webb stood by the on-field decision, which was reviewed and confirmed by VAR officials Michael Oliver and Tim Wood.
During the Match Officials Mic'd Up programme with former Liverpool forward Michael Owen, the footage of the goal was shown alongside the audio exchanges between the assistant referee, referee Chris Kavanagh and the VAR officials at Stockley Park.
Virgil van Dijk's goal against Manchester City is disallowed
"For sure Michael, a huge decision in a big game," Webb commented.
"As the ball moves towards Robertson - three yards out from goal in the middle of the six-yard box - he makes that clear action to duck below the ball. It goes just over his head and finds the goal in the half of the six-yard box where he is.
"The officials have to make a judgement, did that clear action impact on the goalkeeper and his ability to save the ball? That's where the subjectivity comes into play.
"They looked at that action so close to the goalkeeper and formed that opinion.
"I know that's not a view held by everybody but it's not unreasonable to understand why [the officials] would form that conclusion when the player is so close to the goalkeeper, the ball is coming right towards him and he has to duck to get out of the way.
"They form the conclusion that it impacts Donnarumma's ability to dive towards the ball and make the save.
"Once they've made that on-field decision, the job of the VAR is to look at that and decide was the outcome clearly and obviously wrong.
"Only Donnarumma truly knows if he was impacted by this and we have to look at the factual evidence."
Virgil van Dijk.
Virgil van Dijk was left gutted with the decision (Image: Getty Images)
The Premier League released the audio footage on Tuesday, with the full transcript as follows.
Assistant referee: "Robertson's in line of vision, right in front of the keeper. He's ducked under the ball. He's very, very close to him. I think he's line of vision. I think he's (Donnarumma) been impacted, mate."
Referee Chris Kavanagh stated: "OK so offside then."
The assistant referee concurred: "I think offside."
Chris Kavanagh reiterated: "On-field decision is offside."
VAR official Michael Oliver chimed in: "Checking the on-field decision of offside against Andy Robertson. Delay, delay... So you've got clear offside position."
AVAR Tim Wood agreed: "I concur with the on-field decision. I believe it's offside. It's a clear, obvious action which clearly impacts on the goalkeeper."
Michael Oliver confirmed: "Chris, it's Michael. Confirming the on-field decision of offside against Andy Robertson. He is in an offside position, very close to the goalkeeper and makes an obvious movement directly in front of him. Check complete, offside."