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. The order passed by respondent No.5 was impugned by petitioner in an appeal that was filed before respondent No.4. Respondent No.4 rejected petitioner’s appeal on the ground that, it did not reflect zero rated turnover in the returns. Petitioner states that it was a clerical error and not suppression of sales turn over. Mr.Paranjape for petitioner submitted that it was not reflected in the monthly returns 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 earlier due to clerical error. Mr.Paranjape submitted that during the personal hearing that was granted to petitioner on 30th July, 2021 copies of the annual returns were tendered, but the same has not been reflected in the orders impugned in this petition.
