GST transitional credit claim preserved through portal reopening or manual TRAN-1 filing when the electronic system failed.

Where a taxpayer is unable to file TRAN-1 because the GST portal does not respond on the last date, directions may be issued to preserve the claim for transitional credit by reopening the portal or, alternatively, permitting manual filing and verification. The High Court directed reopening of the portal within two weeks, failing which the petitioner's TRAN-1 application was to be accepted manually and decided after verification of the claimed credit. It also directed that tax payment remain available through the regular electronic system, thereby securing consideration of the transitional credit claim.

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Issues: Whether directions were warranted for reopening the GST portal and permitting manual filing of TRAN-1 so that the petitioner could claim transitional credit.

Analysis: The petition was founded on the assertion that the electronic system did not respond on the last date for filing TRAN-1, resulting in the petitioner being unable to submit a complete application for transitional credit. The relief granted required the respondents to reopen the portal within two weeks and, failing that, to accept the petitioner's application manually and pass orders after verification of the claimed credit. The respondents were also directed to ensure that tax payment could be made through the regular electronic system.

Conclusion: The petitioner was granted the requested relief in substance, with directions for reopening of the portal or, alternatively, manual acceptance and disposal of the application.

Final Conclusion: The writ petition was finally disposed of with operative directions securing consideration of the petitioner's TRAN-1 claim and transitional credit.

Ratio Decidendi: Where a taxpayer is prevented from filing TRAN-1 because of a failure of the electronic system, appropriate directions may be issued to preserve the claim for transitional credit by reopening the portal or permitting manual filing.

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