GST Latest Recent 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
Print Friendly, PDF & Email

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

Analysis of Defective returns u/s. 139(9)

Taxcharcha

Where the Petitioner fails to acknowledge the complete details during the search procedure of “Primary Persons”, the same can be the basis for “reason to suspect” for issuance of new WOA for carrying on the Search on Petitioner – Delhi High Court

Taxcharcha

Live : Union FM Nirmala Sitharaman Ji addressing press conference on Economic package

Taxcharcha

Leave a Comment

This site uses Akismet to reduce spam. Learn how your comment data is processed.

error: Content is protected !!