https://www.taxtmi.com/caselaws?id=781851 The Kerala High Court lifted the Tribunal's interim restraint on general transfers in the GST Department, holding that the policy objective of an online transfer mechanism was sound but could not be compelled within a fixed implementation period. Accepting the Department's undertaking to complete the guidelines and software within six months, the Court permitted offline transfers for the current year. It further directed that the online transfer framework must govern future general transfers, so the restraint applied only to the present transfer cycle and not to subsequent years. en-us Thu, 10 Apr 2025 00:00:00 +0530 Fri, 21 Nov 2025 08:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781851 The Kerala High Court lifted the Tribunal's interim restraint on general transfers in the GST Department, holding that the policy objective of an online transfer mechanism was sound but could not be compelled within a fixed implementation period. Accepting the Department's undertaking to complete the guidelines and software within six months, the Court permitted offline transfers for the current year. It further directed that the online transfer framework must govern future general transfers, so the restraint applied only to the present transfer cycle and not to subsequent years. Case-Laws GST Thu, 10 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781851