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Delhi High Court issues Notice for non-implementation of GSTR-2 and GSTR-3 – GST Latest

Delhi High Court issues Notice for non-implementation of GSTR-2 and GSTR-3

Hon’ble Delhi High Court in the matter of United Construction Co. Vs. Union of India & Ors., W.P. (C) 8095/2021 has issued notice and directed the Secretary, Revenue to file an affidavit as to why FORMS GSTR-2 and GSTR-3 have not been made operational despite the CGST having come into force four years ago.

The High Court noted that non-uploading of these Forms is not only creating difficulties in assesse’s claiming refund from their own electronic cash ledger but a lot of input tax credit frauds are also taking place on this account.

The matter was argued by Advocate Mr. Vineet Bhatia.

ORDER DT. 10.08.2021

Published On: August 20th, 2021 / Categories: Articles /