SC reversed the judgment of Gujarat High court whereby it was held that GSTR-3B is not a statutory return.
Section 16 of the CGST Act, 2017 — ITC — The appeal takes exception to the judgment and order dated 24.6.2019 passed by the High Court of Gujarat at Ahmedabad. This judgment has expressly overruled by a three-Judge Bench decision of this Court titled Union of India vs. Bharti Airtel Ltd. & Ors. The court observed that three-Judge Bench judgment expressly overrules the impugned judgment. In such a case, the argument of distinguishing the three- Judge Bench judgment is not available.
Held that:- The Hon’ble Supreme Court allowed the appeal.
SC reversed the judgment of Gujarat High court whereby it was held that GSTR-3B is not a statutory return.
Section 16 of the CGST Act, 2017 — ITC — The appeal takes exception to the judgment and order dated 24.6.2019 passed by the High Court of Gujarat at Ahmedabad. This judgment has expressly overruled by a three-Judge Bench decision of this Court titled Union of India vs. Bharti Airtel Ltd. & Ors. The court observed that three-Judge Bench judgment expressly overrules the impugned judgment. In such a case, the argument of distinguishing the three- Judge Bench judgment is not available.
Held that:- The Hon’ble Supreme Court allowed the appeal.