It all depends on how you are using your Google Ads ( Adwords). If you are using Smart Bidding, or any of the AI related conversion situations ( ROAS, TCPA Etc ).
It also depends on what source you are using to make your decisions, reporting etc.
I use Google Analytics for all decisions and reporting. I make the event goal for [Phone] in GA, that Goal is then imported into Adwords through the conversion tools ( when GA and Adwords are synced correctly).
At times i will import the Mobile call data directly to Adwords and determine if I want that to be tracked at a conversion and show in the results ( depends if I am using "Smart campaign bidding or not).
Basically pick one source either all Adwords, or All GA and sync conversions accordingly, just don’t double count both GA goals, API Imports, Adwords Conversions if they measure the same metric.
Depending on your set-up and if you are using a Call Rail Extension for Google Ads ( You may or may not want to turn off Call reporting in Google Ads ( adwords) and may or may not want to import the Mobile Calls) Again to avoid double counting and potentially not allow G to track and pay for Call from the Google Ads Call extensions if someone is seeing the ad on Desktop and just picks up their phone an dials ( G can’t track that, only if you interact with you mobile).