Judicial Corner: GST – Dept. can’t penalize petitioner for using an alternative portal for filing return due to these technical issues: HC Where due to a technical glitch, petitioner could not file its return in GST portal of Maharashtra and filed it in GST portal of Telangana instead and took credit on same day and transferred it on same day to portal of Maharashtra, pursuant to said action order confirming demand was issued against petitioner, however, since, revenue could not prove any prohibition against said GST return filing and revenue did not suffer any loss from said action, impugned order was to be set aside. (05.09.2024)

GST 

Dept. can’t penalize petitioner for using an alternative portal for filing return due to these technical issues: HC

Where due to a technical glitch, petitioner could not file its return in GST portal of Maharashtra and filed it in GST portal of Telangana instead and took credit on same day and transferred it on same day to portal of Maharashtra, pursuant to said action order confirming demand was issued against petitioner, however, since, revenue could not prove any prohibition against said GST return filing and revenue did not suffer any loss from said action, impugned order was to be set aside. 

(In the high court for the state of Telangana At Hyderabad in Standard Chartered Bank Vs Principal Commissioner of Central Tax)

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