GST Refund Order Set Aside as Authority Failed to Consider Taxpayer’s Submissions

Zoetis Pharmaceutical Research Pvt. Ltd. Vs State of Maharashtra (Bombay High Court) In this case, the petitioner challenged an order rejecting its refund claim of unutilized Input Tax Credit (ITC) for the period October 2022 to March 2023, along with a subsequent corrigendum and show cause notices issued for earlier financial years. The petitioner, engaged in providing research and development services to overseas group entities under a research and development agreement, contended that its services constituted zero-rated supplies and that refund claims for earlier periods from July 2017 to S...