Transitional credit cannot be denied for portal glitches nor penalty imposed beyond SCN terms.
Transitional credit cannot be denied for portal glitches nor penalty imposed beyond SCN terms. Issue Whether tax authorities can impose a fraud-based penalty when the Show Cause Notice proposed a non-fraud penalty, and whether transitional CENVAT credit (TRAN-1) can be denied due to non-filing of a pre-GST return caused by official portal glitches. Facts The… Read More »