Supreme Court Upholds CBIC Circular on Jurisdiction, Validates Form GSTR-3B as Return, Sides with Revenue.

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Full Text of the Document

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....Validity of Circular issued by the CBIC - Jurisdiction - Form GSTR­-3B is return or not - rectification of Form GSTR­-3B - 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. - Decided in favor of Revenue. - SC....