https://www.taxtmi.com/caselaws?id=769673 The Kerala HC held that the Tribunal could not sustain an interim restraint on general transfers in the GST Department merely because online transfer guidelines and software were not yet fully implemented. Although the policy objective of an online transfer system was acknowledged as desirable, the Court said neither the Tribunal nor the Court could compel implementation within a fixed timeframe. In view of the State's undertaking to introduce the online system within six months, the restraint was set aside, offline transfers were permitted for the current year, and the online transfer regime was directed to apply from the next general transfer cycle. en-us Thu, 10 Apr 2025 00:00:00 +0530 Wed, 30 Apr 2025 08:38:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769673 The Kerala HC held that the Tribunal could not sustain an interim restraint on general transfers in the GST Department merely because online transfer guidelines and software were not yet fully implemented. Although the policy objective of an online transfer system was acknowledged as desirable, the Court said neither the Tribunal nor the Court could compel implementation within a fixed timeframe. In view of the State's undertaking to introduce the online system within six months, the restraint was set aside, offline transfers were permitted for the current year, and the online transfer regime was directed to apply from the next general transfer cycle. Case-Laws GST Thu, 10 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769673