Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Maintainability of petition - availability of alternative remedy - transitional credit - no bar for filing return in GST portal of Telangana where petitioner's branch exists - Section 140 entitles registered person to take CENVAT credit in electronic credit ledger - petitioner's registration number/PAN same nationwide - last proviso to Section 140(8) allows credit transfer to any registered person with same PAN for centralized registration under existing law - filing return in Telangana GST portal and credit transfer permissible u/s 140(8) proviso - assumption of return filing restriction unfounded - impugned action based on flawed notion - petition allowed.
Maintainability of petition - availability of alternative remedy - transitional credit - no bar for filing return in GST portal of Telangana where petitioner's branch exists - Section 140 entitles registered person to take CENVAT credit in electronic credit ledger - petitioner's registration number/PAN same nationwide - last proviso to Section 140(8) allows credit transfer to any registered person with same PAN for centralized registration under existing law - filing return in Telangana GST portal and credit transfer permissible u/s 140(8) proviso - assumption of return filing restriction unfounded - impugned action based on flawed notion - petition allowed.
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