Litigation Tracker : HC to consider telecom operator's grievance over lack of ITC reconciliation under GSTR-3B

Delhi HC issues notice to Revenue in writ petition filed by telecom service provider who is aggrieved by inability to either adjust available input tax credit or apply for refund owing to suspension of Forms GSTR-2 and GSTR-3; According to petitioner, Form GSTR-3B and related mechanism contemplates its provisional use and does not indicate any timely reconciliation; This has led to serious economic consequences inasmuch as petitioner has paid excess duty to the extent of Rs. ...