prpri SC Stays Delhi HC order which allowed GSTR-3B rectification SC Stays Delhi HC order which allowed GSTR-3B rectification

Case Law Details

Case Name : Union Of India Vs. Bharti Airtel Ltd. & Ors. (Supreme Court)
Appeal Number : Petition(s) for Special Leave to Appeal (C) No(s). 8654/2020
Date of Judgement/Order : 17/12/2020
Related Assessment Year :

Union Of India Vs. Bharti Airtel Ltd. & Ors. (Supreme Court)

Hon’ble Supreme Court has stayed Delhi High Court  Order in the case of Bharti Airtel Limited Vs Union of India & Ors. by which High Court allowed Form GSTR-3B rectification. Matter will list in the first week of March, 2021 for final disposal.

Earlier Delhi High Court has held that failure of the Government to operationalise the statutory returns, GSTR 2, 2A and 3 prescribed under the CGST Act, cannot prejudice the assessee. The GSTR 3B which was merely a summary return as an alternative did not have the statutory features of the returns prescribed under the Act. Therefore, if there were errors in capturing ITC on account of which cash was paid for discharging GST liability instead of utilising ITC which could not be captured correctly at that time, the return should be allowed to be rectified in the very month in which the ITC was not recorded and the cash paid should be available as refund. The High Court read down para 4 of the impugned Circular No. 26/26/2017-GST dated 29.12.2017 which did not permit such rectification as being contrary to the scheme of the CGST Act.

Download Judgment/Order

More Under Goods and Services Tax

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

August 2021
M T W T F S S
 1
2345678
9101112131415
16171819202122
23242526272829
3031