January 27, 2023
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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
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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

 

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