Delhi HC Issues Notice – Why Form GSTR 2 & 3 Not yet Operational

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 o

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