Section 54 of the CGST Act, 2017 – Refund - The Petitioner challenged 11 identical orders, whereby, the petitioner’s appeals were rejected. The Petitioner had filed claims for refund of all unutilized input tax credit. The petitioner’s appeals were rejected on the ground that it did not reflect zero rated turnover in the returns. Petitioner stated that it was a clerical error and not suppression of sales turn over. It was not reflected in the monthly returns filed, but it got reflected in the annual returns filed on 24th March, 2021. The court observed 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.

Held that:- The Hon’ble Court remanded the matter to respondent No.4 for de novo consideration and set aside the impugned 11 orders. Respondent No.4 shall dispose the appeal within four weeks.