The Delhi High Court had ordered to release refund of Rs.923 crore to Bharti Airtel. This is on account of overpaying GST between July and Septemberof 2017. In the initial period, the Government was unable to operationalize GSTR-2 and 3 forms, eventually leading to the introduction of the GSTR-3B Forms. The Bharti Airtel blamed this ‘half-baked step’ as the root cause of the “failure” of the system to detect and correct errors. Bharti had moved to Delhi HC challenging December 2017 Circular that had restricted companies from making rectifications under the September 2017 circular. The Delhi High Court HC has decided to read down the December 2017 circular to the extent that it disallows rectifications of the GSTR-3B forms.
