The Delhi High Court has given permits to Bharti Airtel Ltd. to rectify its Goods and services Tax returns of Rs. 923 crores for July to September period of 2017.
The government said it did not permit rectification of the returns due to restrictions specified in a circular.
Bharti Airtel pleaded that there had been an extra payment of taxes. The main reason behind this they say is non operationalization of a few GST return forms and system related checks. This could’ve warned the petitioner about the mistake, beforehand. It also added that the excess payment of tax went unnoticed as there were no checks on the Form GSTR-3B. This form is basically a summary of monthly transactions.
The court declared that the circular issued by the Indian government cannot go against the central Airtel GST Act. It also said that the government does not hold the power to lay on conditions which are not in accordance with the scheme of statutory provisions in the law. The court’s decision offered a sight of relief to the Telecom company, especially at a time when the telecom sector is striving to survive the mounting debt and is constantly under the stress to pay up its past outstanding balances.
Advocate Tarun Gulatib is representing Bharti Airtel. He stated that the delay in operationalizing Form GSTR-2A ,which is related to purchases,cannot battle over the rights of the plaintiff to take and use credit in the month in which it was accrued.