Extended TRAN-1 filing period supports GST portal access for transitional credit claims within the revised window.

Where the TRAN-1 filing period under the GST regime has been extended, registered persons may seek corresponding access to the GST common portal to file or revise TRAN-1 and avail transitional credit within that extended period. The note reflects that the petitioner was treated as entitled to the extended time limit up to 31.12.2019, and the writ petition was disposed of on that basis. The operative point is that extension of the TRAN-1 window carries corresponding effect for portal access and transitional credit claims.

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Issues: Whether the petitioner was entitled to reopening of the GST common portal for filing TRAN-1 and availing the extended period for transitional credit.

Analysis: The petition was disposed of in view of an earlier order extending the period for filing or revising TRAN-1 by registered persons under the GST regime up to 31.12.2019. On that basis, the petitioner was treated as entitled to the extended period sought.

Conclusion: The petitioner was held entitled to the benefit of the extended time for filing or revising TRAN-1 and for availing the eligible transitional credit.

Final Conclusion: The writ petition was disposed of by recognising the petitioner's entitlement to the extended TRAN-1 filing period.

Ratio Decidendi: Where the time for filing or revising TRAN-1 has been extended, a registered person is entitled to seek corresponding access to the GST portal to avail transitional credit within that extended period.

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