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Govt moves SC against Bharti Airtel in Rs 923 cr GST refund case

Seeks reversal of Delhi HC order favouring the firm, claiming that the company under-reported input tax credit

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In the absence of the GSTR-2A form during July-September 2017, Bharti Airtel contended that input tax credit details were submitted based on estimates and noticed underreporting in October 2018.

Dilasha Seth New Delhi
The central government has moved the Supreme Court challenging a Delhi High Court (HC) order that allowed Bharti Airtel to claim goods and services tax refund worth Rs 923 crore.

The case pertains to under-reporting of input tax credit in the GST summary return form, GSTR-3B, between July and September 2017 because of the absence of purchase-related return form, GSTR-2A, at that time. In May, the Delhi HC had allowed the telecom major to seek a refund by rectifying GST returns filed between July and September 2017.

The government has held that the Sunil Mittal-led company under-reported input tax credit, while the