Supreme Court of India
Union of India v. Bharti Airtel Ltd. & Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We hold that stipulations in the stated Circular including in paragraph 4 thereof, are consistent with the pr ovisions of the 2017 Acts and the Rules framed thereunder.
Judgment, page 38
From the headnote
Central Goods and Services Tax Act, 2017 – ss. 16, 39, 49, 59 and 168 – Central Goods and Services Tax Rules, 2017 – Circular dated 29.12.2017 issued by the Commissione r (GST) – Validity of – Act of 2017 and Rules of 2017 brought into force along with Forms GSTR-1, GSTR-2, GSTR-2A, GSTR-3 and GSTR- 3B – Various notifications were issued – In exercise of the powers conferred by Rule 61(5) of the stated Rules, the Central Gove rnment issued Notification No.21/2017-Central Tax specifying that the return for the months of July and August 2017 to be furnish ed in Form GSTR-3B electronically
Authorities it was built on
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