Bharti Airtel can claim Rs 923 crore in refunds, says Delhi High Court
The Delhi High Court has
allowed Bharti
Airtel to claim a refund of Rs 923 crore by rectifying goods
and services tax (GST) returns filed between July and September 2017.
The
case pertains to underreporting of input tax credit in the GST summary return
form, GSTR 3B, during those three months in 2017 due to absence of the
purchase-related return form during the transition period.
The
operator argued that in the absence of the statutory forms GSTR 2 and 3, the
summary return form was introduced. It does not allow validation before
uploading. In the absence of such validation, chances of incorrect details
being uploaded could not be eliminated.
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