BHARTI AIRTEL LTD. Vs. STATE OF TELANGANA

JUDGEMENT

(1.) Petitioner is M/s Bharati Airtel Limited, and as per the averments made in the affidavit filed in support of the writ petition, it is engaged in providing telecom services throughout India, including the State of Telangana. The petitioner - company is registered under Central Goods and Services Tax Act, 2017 (for short 'the Act').

(2.) The Deputy Commissioner - EIU, State Tax, vide notice bearing No.DC-2/EIU/AIRTEL/01/2019 dtd. 18/3/2019 informed the petitioner - company that it committed some errors in depositing State Goods and Service Tax (SGST) in the State of Telangana for the financial years 2017-18, 2018-19 and 2019-20.

(3.) The case of the petitioner is that they have entered incorrect State Code in some of the invoices, due to which excess SGST has been paid in the State of Andhra Pradesh. However, on receipt of the notice dtd. 18/3/2019, the petitioner paid the tax.