Taxcharcha
G.S.TLatestRecent Case Laws

Rectification of GSTR- 3B stayed by the Supreme court of India in case of Bharti Airtel Limited

BHARTI AIRTEL LIMITED W.P.(C) 6345/2018, CM APPL. 45505/2019

Union of India vs. Bharti Airtel Ltd. 

SLP no. 8654/2020

Pronounced on 17.07.2020

The Hon’ble Supreme Court of India, in a recent judgment stayed the operation of High Court Judgement in the case of Bharti Airtel Limited and lists the same for final disposal in March, 2020.

The Delhi High Court “impugned” judgment allowed the petitioner to rectify Form GSTR – 3B for a specified period. The Delhi High Court also states that, “Merely if there is any fanciful or absurd outcome in a given
situation,….., it does not mean that the Petitioner should not be given the benefit of rectification if the same is genuine. The correction mechanism is critical to sustaining successful implementation of GST.”

 

To Read Complete Judgement of Delhi High Court, BHARTI AIRTEL LIMITED W.P.(C) 6345/2018, CM APPL. 45505/2019

 

Related posts

Relaxation of time for filing forms related to creation or modification of charges under the Companies Act 2013

Team Taxcharcha

Not passing a separate order for disposing off the objections of the assessee is a clear violation of law laid down by the Hon’ble Apex Court in the case of GKN Driveshaft – ITAT Delhi

Team Taxcharcha

Circular No. 102/21/2019-GST – Clarification regarding applicability of GST on additional / penal interest – r e g.  

Team Taxcharcha