9911796707
TMI Blog2022 (7) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 (IGST Act) read with section 54 of the Central Goods and Services Tax Act, 2017 (CGST Act), Maharashtra Goods and Services Tax Act, 2017 (MGST Act) and rules framed therein - HELD THAT:- Since the annual returns have been filed and it is not clear whether respondent No.4 got an opportunity to consider the annual returns, the matter has to be remanded to respondent No.4 for de novo considerat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nch office in India engaged in the business of providing services in relation to mining, offshore exploration, drilling of crude petroleum and natural gas etc.. 2. Petitioner, in the course of its business, had filed claims for refund of all unutilized input tax credit for the period April, 2018 to March, 2019 (excluding May, 2018) under section 16(3) of Integrated Goods and Services Tax Act, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l memo petitioner had stated that petitioner was yet to file its annual return for F.Y. 2018-19 and in the annual return petitioner shall report the zero rated supplies, which was not reported earlier due to clerical error. Mr.Paranjape submitted that during the personal hearing that was granted to petitioner on 30 th July, 2021 copies of the annual returns were tendered, but the same has not bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .Paranjape that copy of the annual returns will be supplied to respondent No.4 within two weeks from today is accepted. 6. Therefore, the impugned 11 orders all dated 25th August, 2021 are hereby quashed and set aside. The matter is remanded for de novo consideration. Respondent No.4 shall dispose the appeal within four weeks of receiving copy of the annual returns filed. Before passing any fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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