Transitional input credit under GST and alleged TRAN1 filing error to be examined under the circular-based procedure.

A petition concerning transitional input credit under GST turned on whether a claimed filing error in Form GST TRAN1 could be considered and whether the matter should await the concerned Nodal Officer's decision under the applicable circular procedure. The HC issued rule and made it returnable, while directing that any decision on the petitioner's representation be placed on record by the returnable date for further consideration.

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Issues: Whether the petitioner's claim for transitional input credit arising from Form GST TRAN1 required consideration notwithstanding the alleged filing error, and whether the matter should await decision by the concerned Nodal Officer under the applicable circular procedure.

Outcome: Rule issued and made returnable. The decision, if any, taken on the petitioner's representation was directed to be placed on record by the returnable date, and the matter was listed for further consideration.

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