2020 (12) TMI 792 - SCH - GST

Restriction on Rectification of GSTR-3B return - Refund of excess tax paid - Constitutional validity of Rule 61 (5) of the GST Rules, Form GSTR- 3B and Circular No. 26/26/2017-GST dated 29.12.2017 - vires of CGST Act and contrary to Articles 14, 19 and 265 of the Constitution of India - challenge is principally for the reason that Petitioner is being prevented from correcting its monthly GST returns, and consequently seeking refund of the excess taxes paid. HELD THAT - Issue Notice. List the matter in the first week of March, 2021 for final disposal.

Summary

The Supreme Court of India issued an order to list the matter for final disposal in March 2021, with the operation of the impugned judgment staying in the meantime.