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STANDARD CHARTERED BANK vs. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX AND OTHERS
(Telangana High Court)

Hon'ble Judges:

SUJOY PAUL
RAJESHWAR RAO

Pet. Counsel

Lakshmi Kumaran Sridharan

Res. Counsel

B. Narayan

Uday Kumar Bhagwath

Petitioner / Applicant	STANDARD CHARTERED BANK
Respondent	THE PRINCIPAL COMMISSIONER OF CENTRAL TAX AND OTHERS
Court	Telangana High Court
State	Telangana
Date	Jul 11, 2024
Order No.	WRIT PETITION No. 648 of 2024
Citation	2024(7) TAXREPLY 10318
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ORDER
ORDER PER (HON’BLE SRI JUSTICE SUJOY PAUL) 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 its return in GST portal of that State because of technical glitch and filed it in the GST portal of Telangana can be saddled with demand, penalty and interest despite the fact that Bank's branch, exists in the State of Telangana. Moreso, when credit taken by petitioner was transferred to Maharashtra portal on the same day. The quagmire is about the scope and ambit of Section 140 of GST Act, 2017. FACTS:- 2. The facts are in narrow compass and are not in dispute. The Headquarter of the petitioner’s bank is in Mumbai, Maharashtra and the centralized Registration of petitioner’s bank is also at Maharashtra under the Service Tax as well as under the Goods and Services Tax, 2017 (for short, the Act). ....