Standard Chartered Bank Vs Principal Commissioner of Central Tax
Date: July 10, 2024
Subject Matter
No explicit prohibition barring the taxpayer from filing a return from a different state and transferring credit under Section 140
Summary
In this case, the petitioner, a bank with centralized registration in Maharashtra, faced technical difficulties while filing its GST return on the Maharashtra portal, which prompted it to file the return through the Telangana GST portal. The petition…
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT This petition filed under Article 226 of the Constitution contains an interesting conundrum whether the petitioner Bank which is Registered under Sales Tax and GST regime in Maharashtra, but could not file its return in GST portal of that State because of technical glitch and filed it in the GST portal of Telangana can be saddled with demand,…