Bharti Airtel had sought a GST refund for the period between July and September 2017, arguing that ๐ข๐ญ ๐ก๐๐ ๐ฉ๐๐ข๐ ๐๐ฑ๐๐๐ฌ๐ฌ ๐ญ๐๐ฑ ๐จ๐ โน๐๐๐ ๐๐ซ๐จ๐ซ๐, ๐๐ฌ ๐ญ๐ก๐ ๐๐๐๐-๐๐ ๐๐จ๐ซ๐ฆ ๐ฐ๐๐ฌ ๐ง๐จ๐ง-๐จ๐ฉ๐๐ซ๐๐ญ๐ข๐จ๐ง๐๐ฅ ๐๐ฎ๐ซ๐ข๐ง๐ ๐ญ๐ก๐ ๐ญ๐ข๐ฆ๐. It argued that FORM GSTR-3B did not allow validation before uploading. In the absence of such validation, chances of incorrect details being uploaded could not be eliminated.
In May 2020, a two-judge bench of the Delhi High Court allowed Bharti Airtel to seek the GST refund and also directed the government to verify the excess GST claim. The said order was later argued by the Central Government.
It was held by the Honโble Supreme Court that Bharti Airtel cannot be permitted to๐ฎ๐ง๐ข๐ฅ๐๐ญ๐๐ซ๐๐ฅ๐ฅ๐ฒ ๐๐๐ซ๐ซ๐ฒ ๐จ๐ฎ๐ญ ๐ซ๐๐๐ญ๐ข๐๐ข๐๐๐ญ๐ข๐จ๐ง ๐จ๐ ๐ก๐ข๐ฌ ๐ซ๐๐ญ๐ฎ๐ซ๐ง๐ฌ ๐ฌ๐ฎ๐๐ฆ๐ข๐ญ๐ญ๐๐ ๐๐ฅ๐๐๐ญ๐ซ๐จ๐ง๐ข๐๐๐ฅ๐ฅ๐ฒ ๐ข๐ง ๐ ๐จ๐ซ๐ฆ ๐๐๐๐๐๐, ๐ฐ๐ก๐ข๐๐ก ๐ข๐ง๐๐ฏ๐ข๐ญ๐๐๐ฅ๐ฒ ๐ฐ๐จ๐ฎ๐ฅ๐ ๐๐๐๐๐๐ญ ๐ญ๐ก๐ ๐จ๐๐ฅ๐ข๐ ๐๐ญ๐ข๐จ๐ง๐ฌ ๐๐ง๐ ๐ฅ๐ข๐๐๐ข๐ฅ๐ข๐ญ๐ข๐๐ฌ ๐จ๐ ๐จ๐ญ๐ก๐๐ซ ๐ฌ๐ญ๐๐ค๐๐ก๐จ๐ฅ๐๐๐ซ๐ฌ, because of the cascading effect in their electronic records.
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