Section 140 of the CGST Act, 2017— Transitional Credit -- The petitioner’s grievance is that the GST regime requires, it to file GSTR-1 forms and submit them electronically which automatically triggers ITC under GSTR-2. The operationalisation of this was postponed initially by notification dated 08.08.2017 which was subsequently extended from time to time on five occasions – the last extension being on 29.12.2017. The petitioner submitted that in place of GSTR-2 and GSTR-3, a new GSTR-3B has been introduced which is currently resorted to by service providers. The petitioner further submitted that GSTR-3B and the related mechanism contemplates its provisional use and does not indicate any timely reconciliation.
Held that-- The Hon’ble High Court listed the matter on 24.07.2018.—Bharti Airtel Limited Vs Union of India & Ors. [2018] 02 TAXLOK.COM 401 (Delhi)