Transitional input tax credit relief granted through Form TRAN-I filing or GST-3B returns if portal access fails.

Transitional unutilised input tax credit was addressed in line with the Court's earlier ruling on the same issue. The petitioner was permitted to file Form TRAN-I by the stipulated date to claim the credit, and, where portal access remained difficult, the benefit could alternatively be reflected through GST-3B returns. The respondents accepted that the dispute was squarely covered by the prior decision, and relief was granted on the same terms.

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Issues: Whether the petitioner was entitled to avail transitional unutilised input tax credit by filing Form TRAN-I and, failing portal access, to claim the benefit through GST-3B returns.

Analysis: The petition was treated as covered by the earlier decision of the same Court on the identical transitional credit issue. The respondents also accepted that the controversy was squarely covered. Relief was, therefore, granted in the same terms, with time permitted for filing Form TRAN-I and an alternative mode of claiming the credit through GST-3B returns if portal difficulties persisted.

Conclusion: The petitioner was held entitled to the transitional credit relief and permitted to file Form TRAN-I by the stipulated date, with the alternative facility of claiming the benefit in GST-3B returns if necessary.

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