United Construction Co. Vs Union of India (Delhi High Court)
1. Delhi HC has issued notice and directed the Secretary, Revenue to file an affidavit as to why FORMS GSTR-2 and GSTR-3 have not been made operational despite the CGST having come into force four years ago.
2. The High Court noted that non-uploading of these Forms is not only creating difficulties in assesse’s claiming refund from their own electronic cash ledger but a lot of input tax credit frauds are also taking place on this account.
3. List on 24th september 2021
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
The petition has been heard by way of video conferencing.
After some hearing, it transpires that Forms GSTR-2 and GSTR-3 have not been made operational till date. Non-uploading of these Forms is not only creating difficulties in assesses’ claiming refund from their own electronic cash ledger but it seems that lot of input tax credit fraud is taking place on this account.
Issue notice.
Mr.Ripudaman Bhardawaj, CGSC accepts notice on behalf of respondent no.1/UOI and Mr.Devesh Singh, ASC accepts notice on behalf of respondent nos.2 & 3.
The Secretary, Revenue is directed to file an affidavit as to why the said Forms have not been made operational despite the Central Goods and Services Tax Act and Rules having come into force nearly four years ago.
List on 24th September, 2021.
The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.
