https://www.taxtmi.com/caselaws?id=756223 The Telangana HC allowed a petition challenging the denial of transitional credit transfer under GST law. The petitioner, having the same PAN nationwide, filed returns in Telangana's GST portal despite initial registration in Maharashtra. The court held that Section 140 of the GST Act permits credit transfer to any registered person with the same PAN, regardless of the state portal used. The show cause notice was deemed legally flawed as it incorrectly assumed returns could only be filed in the original state's portal. The petition was maintainable as a pure question of law per Supreme Court precedent in Godrej Sara Lee Ltd. en-us Thu, 11 Jul 2024 00:00:00 +0530 Mon, 29 Jul 2024 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756223 The Telangana HC allowed a petition challenging the denial of transitional credit transfer under GST law. The petitioner, having the same PAN nationwide, filed returns in Telangana's GST portal despite initial registration in Maharashtra. The court held that Section 140 of the GST Act permits credit transfer to any registered person with the same PAN, regardless of the state portal used. The show cause notice was deemed legally flawed as it incorrectly assumed returns could only be filed in the original state's portal. The petition was maintainable as a pure question of law per Supreme Court precedent in Godrej Sara Lee Ltd. Case-Laws GST Thu, 11 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756223