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

View Source

← Previous Next →

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

You may also like:

Interest liability on delayed payment GST - The court held that the credit to the Government's account occurs not later than the last date for filing monthly returns as...

Supplementary refund of unutilized input tax credit pertaining to Compensatory Cess - Section 164 of the GST Act empowers the Government to frame rules. Refund of...

The key points are: The applicant (THDCIL) does not qualify as a "Government Entity" under GST laws as it fails to meet the criteria of having 90% or more equity or...

The High Court addressed a case involving a delay in filing an application for Revocation of cancellation of GST registration. The court considered the invocation of the...

Maintainability of petition - availability of alternative remedy - transitional credit - no bar for filing return in GST portal of Telangana where petitioner's branch...

Levy of penalty - taking CENVAT Credit irregularly - it is the contention of the Assessee that there is some element of discretion available in the adjudicating officer...

The High Court directed the respondents to allow the petitioner, a small businessman, to upload the input tax credit certificate in the web portal by condoning the delay...

HC condoned 142-day delay in filing GST appeal where appellant demonstrated reasonable cause due to belated service of demand notice. While notice was uploaded on GST...

Deduction u/s 80IA was allowed despite delay in filing Form 10CCB due to technical glitches on the Income Tax portal. The form was filed 1 hour 22 minutes after the due...

Default in payment of GST in spite of the fact that amount was deposited in Electronic Cash Ledger (ECL) - delay in filing of GSTR-3B returns - High Court observed that,...

The petitioner sought restoration of its GST registration under the trade name 'Shri Salasar Balaji Steel'. The court directed the respondent authorities to confirm the...

Filing of Form GST Tran-1 and GST Tran-2 - transitional credit - the due date contemplated under Rule 117 of the CGST Rules for the purposes of claiming transitional...

HC partially allowed the petition challenging GST late fee and penalty impositions. Court upheld late fee under Section 47(2) of GST Act for delayed annual return...

Levy of penalty - Applicability of the substituted rule for imposition of penalty - The Supreme Court sided with the appellant, holding that the substituted rule from...

Cancellation of GST Registrations - The High Court observed that the petitioner, a wholesaler and distributor, failed to file returns for six months due to ill-health....

Quick Updates: