Non-Filing Of GST Return Due To Technical Glitch, Bank Can't Be Penalised: Telangana High Court

The Telangana High Court ruled that a petitioner bank should not be penalized for failing to file a GST return due to a technical glitch in the Maharashtra GST portal. The court stated it was the department's responsibility to maintain portal functionality. The bank, having filed the return in the Telangana portal under compelling circumstances and transferred the credit to Maharashtra the same day, did not violate the law. Thus, the demand, penalty, and interest imposed on the bank were deemed unlawful.