GSTR-3B is a Return; Supreme Course Reverses Gujarat HC Aap judgement

GSTR-3B is a Return; Supreme Course Reverses Gujarat HC Aap judgement Supreme Court of India quashed the judgment and order dated 24.6.2019 passed by the High Court of Gujarat at Ahmedabad in Special Civil Application No. 18962 of 2018, where Gujarat HC passed the judgment by saying that Impugned press release could be said to be illegal to the extent that its para 3 purports to clarify that the last date for availing Input Tax Credit [ITC] relating to the invoices issued during the period from July 2017 to March 2018 is the last date for the filing of return in Form GSTR-3B; the said clarification could be said to be contrary to Section 16(4) of the Act, read with Section 39(1) of the Act read with Rule 61 of the Rules. Also, Hon’ble Supreme Court has reversed the Judgment of High Court of Gujarat in which high court has held that GSTR-3B is not a return under GST Act. In this regard, the detailed Supreme Court Order is expected shortly. You May Also Refer: GSTR 3B is not a Return, hence there is no due date for availment of missed out credits: HC Below is the Copy of the Judgment by the Supreme Court :

IN THE SUPREME COURT OF INDIA

UNION OF INDIA & ORS. Vs. AAP AND COMPANY Civil Appeal No(s). 5978/2021 This appeal takes exception to the judgment and order dated 24.6.2019 passed by the High Court of Gujarat at Ahmedabad in Special Civil Application No.18962 of 2018. 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 India vs. Bharti Airtel Ltd. & Ors., reported in (2021) 13 SCALE 301. 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. The note submitted by the respondent is taken on record only to be rejected. The appeal succeeds on the same terms as in Civil Appeal No.6520 of 2021 titled Union of India vs. Bharti Airtel Ltd. & Ors., reported in (2021) 13 SCALE 301. The civil appeal is disposed of in the above terms. Pending applications, if any, stand disposed of. For Official Copy of Judgment Download PDF Given Below :