We've upgraded AI Search on TaxTMI with two powerful modes:
1. Basic • Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI
2. Advanced • Includes everything in Basic • Detailed report covering: - Overview Summary - Governing Provisions [Acts, Notifications, Circulars] - Relevant Case Laws - Tariff / Classification / HSN - Expert views from TaxTMI - Practical Guidance with immediate steps and dispute strategy
• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Court restrains respondent from coercive action against petitioner for GST returns until next hearing</h1> The court directed the respondent not to take coercive action against the petitioner for not filing GST returns until the next hearing on 4.10.2017 due to ... Provisional GST credentials - migration of registration - filing of GST return - coercive action - interim reliefProvisional GST credentials - filing of GST return - coercive action - interim relief - Petitioner entitled to interim protection from coercive action for failure to file GST returns where provisional ID and password provided for GST migration are not working. - HELD THAT: - The court recorded that the provisional ID and password allotted to the petitioner for GST purposes were non-functional, which prevented migration of the registration certificate and filing of GST returns. In view of that factual position, the court granted limited interim relief by directing that no coercive action be taken against the petitioner for not filing the GST return within the stipulated time, until the next listed date.No coercive action to be taken against the petitioner for non-filing of GST return within the stipulated time, as interim relief.Migration of registration - provisional GST credentials - Respondent to obtain instructions and further proceedings adjourned for consideration. - HELD THAT: - Counsel for the respondent sought time to obtain instructions regarding the petitioner's grievance about non-working provisional credentials. The matter was accordingly adjourned and directed to be placed before the court on the listed date for further consideration after the respondent obtains instructions.Matter posted for 4.10.2017 for respondent to seek and place instructions; further consideration reserved.Final Conclusion: Interim protection granted: in light of non-functional provisional GST credentials preventing migration and filing, the petitioner is protected from coercive action for non-filing of returns until the next listing; respondents to procure instructions and the matter is adjourned for further consideration. The petitioner's provisional ID and password for GST are not working, preventing migration of registration and filing returns. Respondent seeks instructions; next hearing on 4.10.2017. No coercive action for not filing GST return until then.
TaxTMI 
• Category-wise results to explore all relevant documents on TaxTMI
Help Us Improve - by giving the rating with each AI Result:
TaxTMI 
TaxTMI 
