Скачать или смотреть GSTR-3B Revision| Supreme Court Judgement

GSTR-3B Revision | Supreme Court Judgement

Link to Download Judgement: https://studycafe.in/form-gstr2a-is-o...

The Delhi High court judgment was put aside by the Supreme Court that had allowed Bharti Airtel's plea for rectification and refund of excess GST price Rupees 923 Crores paid by it throughout the amount between July-September 2017. "The law permissible rectification of errors and omissions at the initial stages of Forms GSTR¬1 and GSTR¬3, however within the given manner. it's a special dispensation provided than the one in pre -GST amount, that failed to have the availability of automotive vehicle inhabited records and entries.", the bench of Justices AM Khanwilkar and Dinesh Maheshwari determined.

The court aforesaid that the assessee can't be allowed to unilaterally do rectification of his returns submitted electronically in-kind GSTR¬3B, as this might have an effect on the obligations and liabilities of different stakeholders, thanks to the cascading impact in their electronic records. The court conjointly upheld the circular issued by the Commissioner (GST) that had restricted the rectification of kind GSTR¬3B in respect of the amount within which the error had occurred.

The Delhi high court had allowed Airtel's plea to rectify kind GSTR¬3B for the amount within which error had occurred, i.e., from July to Sep 2017. Further, the state supreme court directed that on filing of the corrected kind GSTR¬3B, they shall, inside an amount of period, verify the claim set forth by Airtel and provide impact to constant once verified. Airtel had contended that, because of non--operability of kind GSTR¬2A at the relevant time (July to Sep 2017), it had been denied access to the data concerning its electronic credit ledger account and consequently, availing of ITC for the relevant amount and instead to discharge the OTL by paying money to its vendors.

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