Delhi HC's relief to Bharti Airtel in Rs. 923 crores refund matter challenged before SC

Revenue files SLP before SC assailing Delhi HC’s order allowing Respondent (Bharti Airtel) to rectify the error in Form GSTR-3B for the period to which it relates; Before the HC, Respondent challenged GST provisions (Rule 61 (5) of the GST Rules, Form GSTR- 3B and Circular No. 26/26/2017-GST) which prevented it from correcting its monthly GST returns, and consequently seeking refund of excess taxes paid to the tune of Rs. 923 crores; HC observed that refund of exc...