9911796707
TMI Blog2021 (2) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 15-2-2021 X X X X Extracts X X X X X X X X Extracts X X X X ..... meeting has decided that this provision will be made applicable for the taxpayers whose Aggregate Annual Turn Over (AATO, PAN based) is more than Rs. 5 Crores. Thus, if the GSTIN associated with the respective PAN (with AATO over Rs. 5 Cr.) has failed to file their GSTR-3B Return for 02 or more tax periods, up to the month of tax period of August, 2020, their EWB generation facility will be blo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und, same has not been done by the respondent authorities. Accordingly, the petitioner takes a stand that as because the amount of Rs. 14,42,51,265/- has not been refunded to the petitioner, therefore, the petitioner had defaulted in submitting the GST returns for the aforesaid two financial years. 4. We are not very much impressed with the said submission of the petitioner by linking up a refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tlement of the petitioner for a refund as indicated above. 5. The petitioner accordingly shall forthwith submit a representation before the Principal Commissioner, GST claiming and justifying the reasons for the refund as indicated above and in the event such representation is submitted, the Principal Commissioner shall pass a reasoned order thereon within a period of 10(ten) days from the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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