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BHARTI AIRTEL LIMITED vs. UNION OF INDIA AND ORS.
(Delhi High Court)

Hon'ble Judges:

VIPIN SANGHI
SANJEEV NARULA
Pet. Counsel
Tarun Gulati
Sparsh Bhargava
Vipin Upadhyay
Res. Counsel
Harpreet Singh
Suhani Mathur

Petitioner / Applicant

BHARTI AIRTEL LIMITED
Respondent UNION OF INDIA AND ORS.
Court Delhi High Court
State

Delhi

Date May 5, 2020
Order No.

W.P.(C) 6345/2018, CM APPL. 45505/2019

Citation

2020(5) TAXREPLY 1640
Original Order
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ORDER

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 Goods and Services Tax Act, 2017 (CGST Act) and contrary to Articles 14, 19 and 265 of the Constitution of India. The challenge to the aforenoted provisions is principally for the reason that Petitioner is being prevented from correcting its monthly GST returns, and consequently seeking refund of the excess taxes paid. Brief Factual Background – Controversy 2. To fully comprehend the tax provisions and circulars that are coming in the way of the Petitioner to correct the errors it has noticed, we would have to advert to the facts of the case and also reflect upon the statutory scheme of the GST....

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20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).