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Case Name : Union of India Vs Bharti Airtel Ltd. & Ors (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 the case were tha...
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2 Comments

  1. Sushma says:

    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.

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