Supreme Court of India · 2021-10-28
UNION OF INDIA THROUGH ITS SECRETARY vs BHARTI AIRTEL LTD.
- Citation / case number
- SC 2020/13465
- Court
- Supreme Court of India
- Petitioner
- UNION OF INDIA THROUGH ITS SECRETARY
- Respondent
- BHARTI AIRTEL LTD.
- Author
- HON'BLE MR. JUSTICE A.M. KHANWILKAR
- Bench
- HON'BLE MR. JUSTICE A.M. KHANWILKAR, HON'BLE MR. JUSTICE DINESH MAHESHWARI, HON'BLE MR. JUSTICE C.T. RAVIKUMAR
Judgment text excerpt
The Supreme Court upheld the High Court's decision allowing Bharti Airtel Ltd. to rectify its Form GSTR-3B for the period from July to September 2017, which was initially restricted by a circular from the Commissioner (GST). The court emphasized the importance of correcting errors in tax filings to ensure compliance with the Central Goods and Services Tax Act. The ruling mandates that the rectified form be verified and processed by the authorities within two weeks of submission.