After going ahead early through Gabriel Jesus, Leroy Sane had a goal disallowed as he was seemingly wrongly adjudged to be offside. Meanwhile, Raheem Sterling was also felled in the box by Andrew Robertson but no penalty was awarded.
As a result, Mohamed Salah's 39th goal in a spectacular campaign put Liverpool in the ascendancy before Roberto Firmino put the tie to bed 5-1 on aggregate in the second stanza.
Nonetheless, Guardiola, who was sent off for his protestations, takes the view that referee Antonio Mateu and his assistants made some crucial errors on the night at the Etihad Stadium.
Speaking about his ejection and the performance of the officials, he said: "I said he was wrong. I didn't insult him. I just said it was a penalty and it was a goal.
"The ball for Sane came from James Milner. He said, 'From Milner it came?'. 'Yes, from Milner'.
"When it comes from Milner it is not offside, and we go to half-time 2-0. Two-nil against that team is a little bit different.
"In these kind of games, in these competitions, the impact is so big."
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