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UNION OF INDIA vs. BHARTI AIRTEL LTD. & ORS.
(Supreme Court)

Hon'ble Judges:

A.M. KHANWILKAR
DINESH MAHESHWARI
Pet. Counsel
N. Venkataraman
Mohd. Akhil
Zoheb Hussain
Res. Counsel
Harish N. Salvec
Mr. Tarun Gulati
Anuradha Dutt

Petitioner / Applicant

UNION OF INDIA
Respondent BHARTI AIRTEL LTD. & ORS.
Court

SC (Supreme Court)

Date Oct 28, 2021
Order No.

CIVIL APPEAL NO. 6520 OF 2021 (ARISING OUT OF S.L.P. (C) NO. 8654 OF 2020)

Citation

2021(10) TAXREPLY 4999
Original Order
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ORDER

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 29.12.2017 (“impugned Circular”) issued by the Commissioner (GST), Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, GST Policy Wing (Commissioner (GST), to the extent it restricted the rectification of Form GSTR­-3B in respect of the period in which the error had occurred. The High Court also allowed respondent No.1 to rectify Form GSTR­-3B for the period in which error had occurred, i.e., from July to September 2017. Further, the High Court directed the appellant that on filing of the rectified Form GSTR­-3B, they shall, within a period of two weeks, verify the claim set forth by respondent No.1 and give effect to the same once....

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