HC: Grants relief to Bharti Airtel, quashes restriction on rectification of 'same period' return

Delhi HC allows writ petition filed by Bharti Airtel, holds that, “the rectification of the return for that very month to which it relates is imperative”, accordingly, reads 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; Noting that, the deficiency in reporting  eligible ITC in the form GSTR- 3B has resulted in excess payment of c...