https://www.taxtmi.com/caselaws?id=425549 A Hong Kong-based company registered in India sought refund of unutilized input tax credit for April 2018-March 2019 (excluding May 2018). Eleven identical appeals were rejected because zero-rated turnover wasn't reflected in returns. The petitioner claimed this was a clerical error and had filed annual returns showing the zero-rated supplies. The HC quashed all 11 orders and remanded the matter for fresh consideration, directing the tax authority to decide within four weeks after receiving copies of the annual returns. The Court mandated a personal hearing with seven days' notice if an adverse order was contemplated. en-us Wed, 20 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425549 A Hong Kong-based company registered in India sought refund of unutilized input tax credit for April 2018-March 2019 (excluding May 2018). Eleven identical appeals were rejected because zero-rated turnover wasn't reflected in returns. The petitioner claimed this was a clerical error and had filed annual returns showing the zero-rated supplies. The HC quashed all 11 orders and remanded the matter for fresh consideration, directing the tax authority to decide within four weeks after receiving copies of the annual returns. The Court mandated a personal hearing with seven days' notice if an adverse order was contemplated. Case-Laws GST Wed, 20 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425549