Penalty unwarranted as due to technical glitch GST return was filed via branch State portal: Telangana HC

Standard Chartered Bank Vs Principal Commissioner of Central Tax & others (Telangana High Court) Telangana High Court held that imposition of penalty unwarranted as due to technical glitch return couldn’t be filed in GST portal of Maharashtra and the same was filed via GST portal of Telanagana (branch) and importantly the credit got transferred on same day to Maharashtra portal. Facts- This petition filed under Article 226 of the Constitution contains an interesting conundrum whether the petitioner Bank which is Registered under Sales Tax and GST regime in Maharashtra, but could not file...