Union of India Vs Bharti Airtel Limited
Date: October 28, 2021
Court: Supreme Court
Type: Special Leave to Appeal
Judge(s)/Member(s): A.M. KHANWILKAR ,Dinesh Maheshwari
Subject Matter
Rectification Of Errors Permissible only At Initial Stages
Summary
Delhi High Court judgment that had allowed Bharti Airtel's plea for rectification and refund of excess GST worth Rupees 923 Crores paid by it during the period between July-September 2017 is set aside by the SC. HELD BY SC: T he law permits recti…
1. This appeal emanates from the judgment and order dated 05.05.2020 passed by the High Court of Delhi in W.P. (C) No.6345 of 2018, whereby the High Court allowed the writ petition filed by respondent No.1 herein and read down paragraph 4 of the Circular No. 26/26/2017­GST dated 29.12.20171 issued by the Commissioner (GST), Government of India, Ministry of Finance, Department of Revenue,…