The Supreme Court Stayed the judgment of Delhi High Court in the case of Bharti Airtel wherein Court had allowed Petitioner to rectify Form GSTR-3B for the period to which the error relates.
In consideration of the writ petition filed by M/s Bharti Airtel Limited, Delhi High court, considering various representations advanced by petitioner, allowed for rectification of GSTR-3B in the month to which it pertains.
The High Court while reading down para 4 of Circular No. 26/26/2017-GST dated December 29, 2017, held that the rectification of the return for that very month to which it relates is imperative and any restriction on this rectification is ultra vires the provisions of Central Goods and Services Tax Act, 2017 (CGST Act) and contrary to Articles 14, 19 and 265 of the Constitution of India.
The judgement of the High Court was challenged by the department in the Apex Court.
The three judge bench of Justice A.M. Khanwilkar, Justice B.R. Gvai and Justice Krishna Murari while listing the matter at the first week of March 2021, granted the interim relief to the department by staying the judgment of Delhi High Court.
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