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2022 (7) TMI 1104 - HC - GSTRefund of unutilized input tax credit - rejection of petitioner’s appeal on the ground that, it did not reflect zero rated turnover in the returns - suppression of sales turnover or not - period April, 2018 to March, 2019 - section 16(3) of Integrated Goods and Services Tax Act, 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 consideration. The statement of Mr.Paranjape that copy of the annual returns will be supplied to respondent No.4 within two weeks from today is accepted. 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 - Petition disposed off.
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