GST migration credential correction and interim protection against penal action for return non-filing were ordered pending compliance.

A clerical error in GST migration credentials was required to be corrected, and interim protection was granted against penal action for non-filing of GST returns and non-payment of tax for July and August 2017. The matter was directed to be listed again, and the respondents were restrained from initiating penal proceedings in the meantime, subject to compliance after issuance of the corrected ID and password.

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Issues: Whether the clerical error in the GST migration credentials required correction and whether interim protection was warranted against penal action for non-filing of GST returns and non-payment of tax for July and August 2017.

Outcome: The matter was directed to be listed again, and in the meantime the respondents were restrained from initiating penal action for non-filing of GST returns and non-payment of tax for the stated months, subject to compliance after issuance of the corrected ID/password.

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