Apex Court reversed the decision of Delhi High Court in the case of Bharti Airtel which allowed rectification of GSTR-3B
Case Details: Union of India v. Bharti Airtel Ltd.
The grievance of the petitioner was regarding rectification of Form GSTR- 3B for the period from July to September 2017. The Delhi High Court allowed rectification of Form GSTR-3B in respect of the period in which error had occurred and held that Circular No. 26/26/2017-GST, dated 29-12-2017 imposing restriction of rectification of GST Returns only in the period in which error is noticed, is arbitrary and is to be struck down. Against this order, the Revenue filed an appeal before the Supreme Court.
The Honorable Apex Court observed that the impugned Circular provided for reporting differential figures and rectification of errors in subsequent periods in which error is noticed. Significantly, the registered person is not denied the opportunity to rectify omission or incorrect particulars, which he could do in the return to be furnished for the month or quarter in which such omission or incorrect particulars are noticed. Thus, it is not a case of denial of availing of ITC as such. The Circular has been issued exercising power under section 168(1) of CGST Act, 2017, it is not contrary to Section 39(9) and therefore, the Apex Court upheld the validity of the impugned Circular.
