Bharti Airtel Limited Vs Union of India & Ors
Date: May 5, 2020
Subject Matter
Bharti Airtel Ltd allowed to rectify its GST returns of ₹923 crores for July-September 2017
Summary
1. Since the Respondents could not operationalize the statutory forms ( GSTR 2, 2A and 3 ) envisaged under the Act, resulting in depriving the Petitioner to accurately reconcile its input tax credit, the Respondents cannot today deprive the Petitione…
1. Bharti Airtel Limited (hereinafter referred to as ‘Petitioner’) has preferred the present petition under Article 226 of the Constitution of India impugning inter alia, Rule 61 (5) of the GST Rules, Form GSTR- 3B and Circular No. 26/26/2017-GST (hereinafter referred to as the ‘impugned circular’ ) dated 29.12.2017 as ultra vires the provisions of Central…