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GST: Rectification of Errors Permissible Only At Initial Stages- SC Dismisses Bharti Airtel’s Plea For Refund
Case Law Details
- Case Name
- Union of India Vs Bharti Airtel Ltd. & Ors (Supreme Court of India)
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- Supreme Court of India
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Union of India Vs Bharti Airtel Ltd. & Ors (Supreme Court of India)
GST – ‘Rectification of Errors Permissible Only At Initial Stages’: Supreme Court Dismisses Bharti Airtel’s Plea For Refund of Rs.923 Crore
The Honorable Supreme Court of India in the matter of Union of India v. Bharti Airtel Ltd. and Others [CIVIL APPEAL NO. OF 2021 (ARISING OUT OF S.L.P. (C) NO. 8654 OF 2020) dated October 28, 2021] barred telecom major Bharti Airtel (the Respondent) from seeking Goods and Services Tax (GST) refund of ₹ 923 crore by rectifying return.
Facts- The brief facts of ...
Author Info
can dissalowed expenses can be claimed as expenses under pgbp provided gst has been paid for business purpose. as per section 43B any duty,taxes paid other than income tax are allowed to be debit as expense under the pgbp.
THANK YOU FOR YOUR REPORTING OF JUDGMENT. Sir, HUMBLY REQUEST YOUR VALUABLE COMMENT ON THIS JUDGMENT.