Bharti Airtel can claim Rs 923 crore in refunds, says Delhi High Court

The Delhi High Court has allowed Bharti Airtel to claim a refund of Rs 923 crore by rectifying goods and services tax (GST) returns filed between July and September 2017.

The case pertains to underreporting of input tax credit in the GST summary return form, GSTR 3B, during those three months in 2017 due to absence of the purchase-related return form during the transition period.

The operator argued that in the absence of the statutory forms GSTR 2 and 3, the summary return form was introduced. It does not allow validation before uploading. In the absence of such validation, chances