MAHATMA EDUCATIONSOCIETY'S

PILLAI COLLEGEOF ARTS, COMMERCE &

SCIENCE
(Autonomous)
NEW PANVEL

PROJECT REPORT ON

"Union of India Vs BhartiAirtel Ltd, & Ors (Supreme Court of

India)"

IN PARTIAL FULFILLMENT OF

BACHELOR OF FINANCE MANAGEMENT

SEMESTER VI- 2023-24- 25

PROJECT GUIDE

Miss. Pradnya P. Kadam

SUBMITTED BY: Pandey Sakshi Vishnu

ROLL NO:7332
 Bhat hetel Hd.

Executve ummay !
The Hon ble bupheme Cokt
he Delbi HC% decisian hot allaed Bhat Atel
Fosm. GSTR-38 in he some manth ioubich
to ectih
tax t paid ia cash

he Aex Caat held ot he teetfcotion o he

Cald
(osld be olowed only he mn
toxm GSTR-32
aotice d the
to hich the extox loissicg pex tains

Tris ticle iscucses he xelevont tacts, oguments.

ceraionconelusioo dkao b, the sug keme
detail

.acts osled in he Cose :

had bined centialzed registo on

Q,Bhast Conpany'Sexvice Tax tginaA be Hme G$T
Luadex he
inteoduted he CGmpany bdain ed GS T regis tia
ion io all 29 stats
 )ex he pericd Jo, July o17 to Seotember 2o1t, wbile
No0dhl GsTR 3B he Conpony auailed
|lingits mon2hly
|I1e Onhe bosis of of its estimate Due
bich. I1c amouotig ol 923 C Could innot be
xecON dcd. This uasate co dis (ovexd bep o12
operationalized
ue to the kedvetian in taiff 3rates in he
Secta

112 vhich Mas

tubstns tial
accuomuloted on accOunt ot exOneu:
apoxing tuld not he fully wtilized in the later
fx he
kxhex expeeted to
latexnan ths as'well theretoe
lend to fux thex iotla f 11c
twne Casnpoiy iled fotiion hetose he Delbi Hiah
seeking hectihcation.
pectiv Mon hs
in he
espec ive pexiod tax hich 0s
teaid in ash Could he
cloimed Qs retod
V he Hon'ble elhi Coat allawed
he aden
case G held hat
ondes Act hich ould
eticotioo in
here is no provision
Toxm G51R-3B. aesteict ectiicotoo
|GST wgs held as
axbitraty
proisionot CasT Act. ot. & Cont to he
 Relevont hovision undc
undek he G5T lai
)sectian 9a(9) Aet, 9oi proides that
he Cos1 Ai, hot
Subiect he bection 37 358, fi ony aegistered
peson discovel iocokrect paricolox
any Omission
kUxnishcd in he etosn he would be xeguired to
xectity such omission incoxxec t par ticular in he
lpcyicd
fevio n which such oni5sion,elc ae notice d
paymeat ot intesest.
Abectian 4ltaf he det praide that subiect to Gch
be prescaihed, xeísered
Lpasea wuld he eaiHed to take he ceditof elhle
xetuxn E such
icpat tax as self - assessed in his pravisiasal
oomcuntshall be Che dited basis to
Lhis electxcnic Cae dit ledger
Reio 4s2) provi des thot input dax caedit as
lsalf- asseSsed in he detxn ot he Egis teredgexson
ould he caedited to his electsnic oedit ledgek
occosdance yith section 4.

i 6ec Hor 53 peovides that e egis tered person ould be

requíred to selt - Qssess he payable under
taxespayahle
he ActE turnish hetun for each tax periad
qs specitied undex secion B3
Dated ot-09-2o17 provide d
hat any dilfexence in the detailsfot0rd
Sugpliex input Can
tox coe dit can be coxrece d tepsrte
hat th.
 Could not be peata
Wo.om G763
os hopt
hept in oheyan.ces
Cöcuat opera tionclize
he cbeve two ctukO ae
h one hese
that orrn GsTR- 38
frovided shich he
h in
textectea only
notced.

system, gien
checna s aetusn thefling CasTdt
dection 32 to 4x_6f
sloed. Elicg neessany detai such as
ie
suppies
t tattoay ight to he asessee hich can
due

un0oticed as
ngnua)et en hang
bstern keladed checks cauld have
he peditianex about he mistoke

he proviaign
he valdo
SUch hat it facikto tes
walida hon o the data led b, he kegistere
persen
Son in he mon Hselt ot alloiog. xeifcgtiba
moth tok whích
to above provi cion qs onyketuknis
ectied unmatehed detols he
 iw Revision of fokom a57R-38 is teenue Deutral
Sioce he Govenment has alkeady realis ed
tax levioble unde he lau.
vachanism pMded unedes section 97 PSer tion 3e
abe oo in put io plae, he kebxe xectificatian uadec
39 (9) would not be agplicable whe xe
Fosm is kled.

anpatant gunenc af he Rereaue

heaegisteaed persan is drequited to maio toio baok

isakik
input tax Cae did.
the obligotioa hegistezed persan to calf- asess

Sortol is oal enahiex ond focilitatax to

ixicg ol he xegistesed peson is
|atianty Jnold not xelease the
Ahe algn-tion f
egis tezed persoo to selt- assess his oTL

Ahe tine fomi

alhoug detsnstapun der section 39
STR-3 Get apeationalzed faxem
GSTR-36 is_not to GSTR-3 bot io.
place ofit
 provide hat chonges have toin be
inox pooted 10 fox ta pesiod
hich e eos noiccd 6 heefoxe,
tan rot tllect changes in foxm
ginol tox peaiod
in line ith

hos ben gven to he teais teced person

to dischaxge c1) hcough cash

bEsult in oiment uthzoton af

axcess cach which was paid eozliex
GST la does not alo tor
such
it epinget entay in Electxanic Cash ladgex
Electanaic Grecit
ranges nade
made in
would xeguize oriqinal xetn in et the
odikcoion Fosg
|GETR-3e foznishedb,
Coinplgoce hrden zecipients
fosin. thexefre,
Concy
Cast
obseVe d hat agiced idh he evenue
ation Acgistexed
Main
pes son is un der
aw. he ision o he
 Was fox thes chsekved thot he egisteged
pessoa is obliged to do self. ossessmen cf TTc
Compoteits eligible Tic &oTL iocluding hee
aknce acuat in cash o caedt Ohdyer
Ahe basi
The bupbene (onpasod he poci tion cf
self- assessment un des the GST Begina
egina ih e
pe-GS1 Aeqima E obscxve d at theke js
ttesece ia mannek of de teKcoioing OTL

i)was noted hot 'selt- assessmeot Con be dane

even
eVea iHhout the commo. electonic pox tol he
Common is on o tacihtotox to feed ox
-pottal
xetieve Such iofomation ¬ need not be the
L1may Sousce fox doigg self- assesscoeat
obsexved that
opticn exextised by assessee hichn
xevexsed aless aw pexmit such xEVeXSal
sf eoties effected ia electaonic cash edgek
vis -G- vis electooic Coedtledgeà cx vice belsa
was noted thotinabit to access
tpoxdal o subnit TRANE difexeat hem
ot eatsies dl electaonic caedt kdqca.
of neua in Fam GS1R-38,athsugh a sta
hag
ap angeneot, is aschibable to bec tion 39 tead
JGS. heldthat foxm GS TR -3B
he Coosidesed os
would be etusn fox all puxpase.
 PAGE NO.:

v)he
that upreoc Court ogeed with heeveo
asSe SSee he t L'e
an not be fenitted
latesally Caxky out he xectifcaioo of his
etur submitted electogi call in
submitted
aletonaio
Ths ould effe ct the
ect in theis electnoic
leod to
obliga
other stakehalder becaue ot the
uacektaiaty E chaos
Foxnm G51R-38
cosca dics
aecoxdsuhich wald
ase the Ghave, the pex Cautset aside the
iudgemeotaf Hon'hle Delhi HC E beld
hat
Cixculak dated 29l19l201? would Semgin
valid
 legskatbolodin Rt Hl

GSTIN of lenskokt olohun t ltd

O6AACCV324 BIZo

)leal Nooe of Business

Name

J eche Date af Reqistxaion

Iaausky ?, 013

Rivate benitedConpaay
GSTIN /ULN stotus
Acide

virin Ciocl lace of Business

l29l241225l2l4,3o/4/1 Revenve Estate a illag
Beahompur Khadola, Gusugran ,Hasyang - 19208
 PAGE NO.:

N Olhes lfice:
ote: Delbhi
W-123, Gcatca Kai lash fart2,
Ne Delhi - Hoo4s

Setalex
bouing

ealog in Gcds &henites

HSN

Fxane ¬ lontng ox bpectacles

Goggles ax the like 6 rt

Soo39000 Frane &lauogs fx spec dacles

heeot payts..
g0031L00
Cog_les'o hke past. There sf
Fame&euting' Of Phashcs