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    Import classification dispute over petroleum products: no redemption fine or penalty for drum imports under compliance rules
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      The petition sought directions for permanent migration of the...

      Firm seeks migration under GST portal, inability to file returns resolved.

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      GSTSeptember 28, 2024Case LawsHC
      The petition sought directions for permanent migration of the Petitioner's Firm under the same Goods and Service Tax Number (GSTN) and activation of login credentials on the common portal. The inability to login and migrate prevented the Petitioner from filing returns or paying taxes from July 2017 onwards. In light of the Allahabad High Court judgment in M/s Metro Institutes of Medical Sciences Pvt. Ltd., the respondent authority was directed to immediately allow the Petitioner-Firm to login on the GST portal for completing the migration process, uploading returns, and depositing due taxes. The writ petitions were allowed.

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      ActsIncome Tax