SC stays Delhi HC judgment granting relief to Bharti Airtel in Rs. 923 Cr. GST-refund matter
SC stays Delhi HC judgment permitting Bharti Airtel to rectify GSTR-3B noting discrepancy in reporting eligible ITC leading to excess payment of taxes by way of cash, to the tune of approximately Rs. 923 Cr.; HC read down para 4 of Circular No. 26/26/2017-GST dated December 29, 2017 to the extent it restricts the rectification of Form GSTR-3B in respect of the period in which the error has occurred....