Bharti Airtel has been permitted to improvise the GST returns furnished amid July and Sept 2017 said Supreme court by refusing the order of the Delhi High court post to comment performed by the company mentioning that they furnish the excess tax upon the inputs worth Rs 923 cr in the inadequacy of buying concerning tax return forms.
Justice A.M. Khanwilkar, held that the taxpayer shall not be allowed to one side carry out the amendment of the returns furnished electronically inside the form GST return 3B as this points towards the unstoppable inconsistency in the tax management. It specified that the Delhi high court order of reducing Dec 2017 circular to permit the amendment of Form GSTR-3B towards the time where the issue occurs was not being drawn as under the circular the government gets fully inline within the GST Act and the appropriate rules.
“Any unilateral change in such return as per the present dispensation would have a cascading effect on the recipients and suppliers associated with the concerned transactions. There would be complete uncertainty and no finality could ever be attached to the self-assessment return filed electronically,” the judge mentioned.
Court mentioned that any revocation shown towards the law essential will not only come under illegality but it indeed points towards the hurdles and accidents of the tax management of the center, states, and the UTs.
“Resultantly, an assessee cannot be permitted to unilaterally carry out rectification of returns submitted electronically in Form GSTR-3B, which inevitably would affect the obligations and liabilities of other stakeholders because of the cascading effect in their electronic records, the judge said.”
The highest court was opting for the petition through the central government with respect to the August 2020 order of the high court that mentioned the 2017 notice which shows that it does not permit the amendment of the GSTR-3B forms.
The high court, when permitting Airtel’s appeal prior to it, indeed allows the telco to make the amendments to the GSTR-3B forms towards the duration between July and Sept 2017.
