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

Circular No. 76/50/2018-GSTClarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST

Team Taxcharcha

CBDT proposes to amend the rules for making the process of issue of certificate for no deduction or lower deduction electronically

Team Taxcharcha

CBIC issues clarification on GST refund related issues

Team Taxcharcha