GST transitional credit through TRAN-1 filing upheld under extended portal timeline for revised submission

The petition concerned reopening the GST common portal to file or revise TRAN-1 for transitional credit. The Court noted that the relief was already covered by an earlier order in connected matters extending the period for filing or revising TRAN-1 under the CGST regime up to 31.12.2019. On that basis, the petitioner's request for portal access and acceptance of TRAN-1 was treated as covered by the existing binding position, and the writ petition was disposed of accordingly.

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Issues: Whether the petitioner was entitled to reopening of the GST common portal and to file or revise TRAN-1 for availing transitional credit.

Analysis: The relief sought was covered by the earlier order of the Court in connected matters, by which the period for filing or revising TRAN-1 under the Central Goods and Services Tax regime had been extended up to 31.12.2019. In view of that binding position, the petitioner's request for access to the portal and for acceptance of TRAN-1 was no longer in dispute.

Conclusion: The petitioner was entitled to avail the extended period for filing or revising TRAN-1, and the writ petition was disposed of accordingly.

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