GST Update

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Kerala High Court IN THE CASE OF Bharti Airtel Limited — Transitional Credit Reconsideration

Bharti Airtel Limited — Transitional Credit Reconsideration

Court: Kerala High Court

Outcome: In favour of petitioner. 

 Company involved: The petitioner is Bharti Airtel Limited.

Disputed period: The assessment concerned FY 2017–18.

 Relevant proceedings: The challenged assessment order was passed under Section 73.

Credit issue: The dispute involved the company’s eligibility for transitional credit carried into the GST regime.

Central verification: A verification report issued by the Central GST authorities was material to the credit claim.

Order set aside: The High Court set aside the assessment order challenged by Bharti Airtel.

Reconsideration directed: The assessing authority was directed to examine the company’s transitional-credit eligibility afresh.

 Specific consideration required: That examination must specifically consider the Central GST verification report. 

Nature of relief: The reported relief is reconsideration of eligibility, rather than an unconditional judicial allowance of the entire credit.

Practical significance: The decision highlights the importance of placing Central verification findings before the State assessing authority when seeking reconsideration of transitional credit. This is a practical inference from the reported direction. 

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CA Praveen Sharma

Mob. No. +91-98715 30610