Delhi HC grants relief to Airtel

The Delhi High Court has granted relief to Bharti Airtel by quashing the restriction of ‘same period’ GST returns. In other words, the assessee can correct his/her monthly return the same month and seek refund of the excess taxes paid.

Since it is an order pronounced by the High Court, it can become a precedent in similar matters. Accordingly, this ruling can be used to arrive at a decision when assessees are not allowed to rectify the mistakes in GST returns the same month for which return has been filed.

The GST law makes it mandatory for all taxpayers, except those registered under the composition scheme, to file GSTR-3B and pay tax on a monthly basis.