GST : Limitation mentioned in para 3 of Press release dated 18-10-2018, clarifying that last date for availing ITC for invoices issued from July, 2017 to March, 2018 is last date for filing return FORM GSTR-3B for month of September, 2018 is valid.

GST : Limitation mentioned in para 3 of Press release dated 18-10-2018, clarifying that last date for availing ITC for invoices issued from July, 2017 to March, 2018 is last date for filing return FORM GSTR-3B for month of September, 2018 is valid.

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GST : Limitation mentioned in para 3 of Press release dated 18-10-2018, clarifying that last date for availing ITC for invoices issued from July, 2017 to March, 2018 is last date for filing return FORM GSTR-3B for month of September, 2018 is valid.

 
 
 [2021] 133 taxmann.com 168 (SC)
SUPREME COURT OF INDIA
Union of India
v.
AAP & Company
A. M. KHANWILKAR AND C.T. RAVIKUMAR, JJ.
CIVIL APPEAL NO. (S) 5978 OF 2021
DECEMBER  10, 2021
CASE REVIEW
AAP & Co v. Union of India [2019] 107 taxmann.com 125/75 GST 192 (Guj.) (paras 1, 6) reversed
CASES REFERRED TO:
AAP & Co, Chartered Accountant v. Union of India [2019] 107 taxmann.com 125/75 GST 192 (Guj.) (para 1) and Union of India v. Bharti Airtel Ltd. [2021] 131 taxmann.com 319 (SC) (para 2)
Aman Lekhi, ASG Ms. Praveena GautamMs. Nisha BagchiNeela Kedar GokhaleMs. Preeti Rani, Advs. and M.K. Maroria, AOR for the Appellant. Dr. Avinash PoddarAshok SikkaArvind KumarPrahlad Narayan SinghMs. Vivek MishraMs. Mansha ShuklaSameer Singh, Advs. Devendra Singh and Ms. Neelam Singh, AOR for the Respondent.
ORDER
  1. This appeal takes exception to the judgment and order dated 24-6-2019 passed by the High Court of Gujarat at Ahmedabad in AAP & Cov. Union of India [2019] 107 taxmann.com 125/75 GST 192.
  2. This judgment has been expressly overruled by a three-Judge Bench decision of this Court in Civil Appeal No. 6520 of 2021 titled Union of Indiav. Bharti Airtel Ltd. [2021] 131 taxmann.com 319 (SC).
  3. Learned counsel for the respondent was at pains to persuade us that the three-Judge Bench judgment can be distinguished, without realising that the three-Judge Bench judgment expressly overrules the impugned judgment. In such a case, the argument of distinguishing the three-judge Bench judgment is not available.
  4. The note submitted by the respondent is taken on record only to be rejected.
  5. The appeal succeeds on the same terms as in Civil Appeal No. 6520 of 2021 titled Bharti Airtel Ltd.’s case (supra).
  6. The civil appeal is disposed of in the above terms.
  7. Pending applications, if any, stand disposed of.

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