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Telangana HC: Taxpayer not penalized for using alternative portal to file return

  • Petitioner faced technical glitch on Maharashtra GST Portal
  • Filed Form GST TRAN
  • 1 return in Telangana
  • Department issued notice for ineligible ITC claim
  • High Court ruled in favor of Petitioner
  • Court stated Form can be filed through any State with same PAN
  • Department must ensure functional portal
  • Ruling reaffirms Department cannot benefit from its own mistakes

Source: elplaw.in

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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