2022 (7) TMI 1104

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..... Petitioner is impugning 11 identical orders all dated 25th August, 2021, by which petitioner's appeals were rejected. Petitioner is a company incorporated under the laws of Hongkong and is registered as a branch 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....

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.... filed, but it got reflected in the annual returns filed on 24th March, 2021. Mr.Paranjape states that the appeal in which the impugned orders have been passed was filed on 14th March, 2021 and in the appeal 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 e....

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....n 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. 6. Therefore, the impugned 11 orders all dated 25th August, 2021 are hereby quash....