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SC允许政府上诉给Airtel销售税退款923卢比
政府已经先端法院对德里高等法院的5月5日,2020年,秩序使Airtel退款多余的销售税收益在2017年7月- 9月提起的。
“这吸引力是被允许的。判断和打击顺序是备用。被合成,文书提交的请愿书52 1号(旅馆)在最高法院驳回,“法官的板凳Khanwilkar Dinesh Maheshwari裁定。
Airtel在一份声明中说,此事开门2017销售税刚刚引入时,和该公司超额现金支付销售税共计923卢比,而不是利用可用的进项税信贷,因为没有自动和解可用。
Airtel股价收盘下跌2%至688.80卢比在周四疯牛病。
政府已经先端法院对德里高等法院的5月5日,2020年,以便允许Airtel退款多余的销售税收益提起2017年7月和9月之间。
对四个受访者提出申请,包括Bharti Airtel销售税委员会,中央委员会的间接税收和海关(CBIC)通过其主席。
的秩序,最高法院已经要求政府核实订单的多余的销售税声称在两周内和Bharti Airtel退款金额。
Sunil Mittal-led承运人承认它支付了多余的923卢比的税收形式GSTR-2A以来没有操作错误期间。然而,政府声称Airtel低报进项税信贷从2017年7月到9月。
GSTR-3B“由于没有检查形式,手动由请愿者,多余的支付税收的注意,“说最高法院命令的副本5月5日交付。它补充道,Airtel”欲望来纠正它的回报,“但被禁止这样做,因为没有使政府的法定程序实施。
Airtel选择4 AGR,频谱暂停
Airtel的确认是大约一个星期后,电信部(点)写给所有三个私人telcos-Reliance Jio, Airtel和沃达丰Idea-giving他们时间直到10月29日决定是否选择四年暂停AGR和频谱的年度分期支付。
但最高法院表示,同意政府,任何“放纵显示与法定授权不仅是一个违法但实际上只是导致混乱的形势和税收管理联盟崩溃,州和联邦领土”。
因此,Airtel”不能允许单方面进行整改的回报,提交电子表单GSTR-3B,这不可避免地会影响其他利益相关方的义务和责任,因为电子记录的级联效应,“最高法院命令说。
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<\/figure>New Delhi: The Supreme Court on Thursday upheld the government's appeal and dismissed a Delhi High Court's May 2020 order that allowed Bharti Airtel<\/a> to claim Rs 923 crore as refund of excess Goods and Services Tax (GST) returns filed by the telecom company in July-September 2017.\u201cThis appeal is allowed. The impugned judgment and order is set aside. Resultantly, the writ petition 52 filed by respondent No. 1 (Airtel) before the high court stands dismissed,\u201d a bench of Justices AM Khanwilkar and Dinesh Maheshwari ruled.
In a statement, Airtel said that the matter pertained to 2017 when GST had just been introduced, and the company paid excess cash towards GST to the tune of Rs 923 crore, instead of utilizing the available input tax credit, as there was no automated reconciliation available at that time.
<\/div><\/div>\"In its order passed today, the Hon\u2019ble Supreme Court has maintained that the company has the freedom to avail the amount of INR 923 crore as input tax credit in the subsequent returns, which the company had duly done,\" the carrier said.
Shares in Airtel closed 2% lower at Rs 688.80 on the BSE on Thursday.
The government had moved the apex court against Delhi High Court\u2019s May 5, 2020, order that allowed Airtel refund of excess GST returns filed between July and September 2017.
The petition was filed against four respondents, including Bharti Airtel, the GST Council<\/a>, and the Central Board of Indirect Taxes and Customs (CBIC) via its chairman.
In its order, the high court had directed the government to verify the excess GST claim within two weeks of the order and refund the amount to Bharti Airtel.
The Sunil Mittal-led carrier had pleaded that it had paid an excess amount of Rs 923 crore as tax since Form GSTR-2A was not operational during the error period. However, the government claimed that Airtel had under-reported input tax credit from July to September 2017.
\u201cSince there were no checks on Form GSTR-3B, which was manually filled by the petitioner, the excess payment of tax went unnoticed,\u201d said a copy of the high court order delivered on May 5. It added that Airtel \u201cdesires to correct its returns,\u201d but is being prevented from doing so as there is no enabling statutory procedure implemented by the government.
Shares in Airtel closed 2% lower at Rs 688.80 on the BSE on Thursday.
The government had moved the apex court against Delhi High Court\u2019s May 5, 2020, order that allowed Airtel refund of excess GST returns filed between July and September 2017.
The petition was filed against four respondents, including Bharti Airtel, the GST Council<\/a>, and the Central Board of Indirect Taxes and Customs (CBIC) via its chairman.
In its order, the high court had directed the government to verify the excess GST claim within two weeks of the order and refund the amount to Bharti Airtel.
The Sunil Mittal-led carrier had pleaded that it had paid an excess amount of Rs 923 crore as tax since Form GSTR-2A was not operational during the error period. However, the government claimed that Airtel had under-reported input tax credit from July to September 2017.
\u201cSince there were no checks on Form GSTR-3B, which was manually filled by the petitioner, the excess payment of tax went unnoticed,\u201d said a copy of the high court order delivered on May 5. It added that Airtel \u201cdesires to correct its returns,\u201d but is being prevented from doing so as there is no enabling statutory procedure implemented by the government.
<\/div><\/div>Accordingly, the high court directed that on the filing of a rectified Form GSTR-3B, \u201cthe respondents (read: Union of India) shall within two weeks, verify the (Airtel's) claim\u201d and give effect to the same once verified.