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GST - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Levy of Interest and penalty - the transitional credit which was ...


Court Rules No Penalty for Delayed Transitional Credit Under GST Due to Government Portal Glitches.

July 25, 2023

Case Laws     GST     HC

Levy of Interest and penalty - the transitional credit which was taken has been sanctioned - The difficulty arose only on account of technical glitches in the web portal maintained by the Central Government at the time of implementation of GST. The petitioner cannot be penalized as the credit itself was allowed - HC

 

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