AAP And Co. Vs Union of India
Date: December 10, 2021
Subject Matter
High Court ruling that "GSTR-3B is NOT a return required to be filed under Section 39 of the CGST Act" is set-aside.
Summary
The appeal succeeds on the same terms as in Civil Appeal No.6520 of 2021 titled Union of India vs. Bharti Airtel Ltd. & Ors., reported in (2021) 13 SCALE 301. The civil appeal is disposed of in the above terms. Pending applications, if any, stand disposed of.
This appeal takes exception to the judgment and order dated 24.6.2019 passed by the High Court of Gujarat at Ahmedabad in Special Civil Application No.18962 of 2018.
This judgment has been expressly overruled by a three-Judge Bench decision of this Court in Civil Appeal No.6520 of 2021 titled Union of India vs. Bharti Airtel Ltd. & Ors., reported in (2021) 13 SCALE 301.
Learned counsel for the respondent was at pains to persuade us that the three-Judge Bench judgment can be distinguished, without realising that the three-Judge Bench judgment expressly overrules the impugned judgment. In such a case, the argument of distinguishing the three-Judge Bench judgment is not available.
The note submitted by the respondent is taken on record only to be rejected.
The appeal succeeds on the same terms as in Civil Appeal No.6520 of 2021 titled Union of India vs. Bharti Airtel Ltd. & Ors., reported in (2021) 13 SCALE 301. The civil appeal is disposed of in the above terms. Pending applications, if any, stand disposed of.