Supreme Court · 2021 INSC 684 · Decided 28 October 2021
Union of India v. Bharti Airtel LTD. & ORS.
- Court
- Supreme Court of India
- Citation
- 2021 INSC 684 · [2021] 10 S.C.R. 825
- Case number
- CIVIL APPEAL No. 6520/2021
- Decided
- 28 October 2021
- Bench
- A.M. KHANWILKAR, DINESH MAHESHWARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- GST Act Section 16, 39, 49, 59, 168
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 Commissioner (GST) - Validity of - Act of 2017 and Rules of 2017 brought into force along with Forms GSTR-1, - Various notifications were issued - In exercise of the powers conferred by Rule 61(5) of the stated Rules, the Central Government issued Notification No.21/2017-Central Tax specifying that the return for the months of July and August 2017 to be furnished in Form GSTR-3B
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