Why GSTR-2 & GSTR-3 have not been made operational- Delhi High Court issues notice
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Case Details: |
United Construction Co. vs. Union of India |
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Appeal No.: |
W.P. (C) 8095/2021 |
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Order pronounced by: |
Delhi High Court |
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Date of Order: |
10-08-2021 |
After hearing in the instant case, the Hon’ble High Court noted that Forms GSTR-2 and GSTR-3 have not been made operational till date. Non-uploading of these forms is not only creating difficulties in assessee’s claiming refund from their own electronic cash ledger but it seems that lot of input tax credit fraud is taking place on this account.
Therefore, the Hon’ble Delhi High Court 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 GST having come into force four years ago.
