Transitional GST credit through Form TRAN-I was permitted, with alternate relief through GST-3B if the portal remained unavailable.

Transitional unutilized input tax credit under GST could be claimed through Form TRAN-I where the issue was already covered by the earlier ruling favouring assessees. The Court recognised the extension of time for filing annual returns and granted corresponding permission to file the statutory form by the extended date. It further allowed alternate relief that, if the portal remained unavailable, the petitioner could claim the credit in GST-3B returns for the relevant month, either electronically or manually. The relief was treated as consistent with the prior decision on the same question.

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Issues: Whether the petitioner was entitled to avail transitional unutilized input tax credit by filing Form TRAN-I and to receive consequential permission where the issue stood covered by the prior decision on the same question.

Analysis: The petition concerned denial of the facility to upload the details of unutilized input tax credit in the electronically generated Form TRAN-I under the GST regime. The Court noted that the same issue had already been decided in favour of assessees in the earlier decision relied upon by the parties, and the present matter was treated as covered by that ruling. The Court also recorded the extension of the date for filing annual returns and granted a corresponding permission and modification enabling filing of the statutory form by the extended date. It further provided alternate relief that, if the portal remained unavailable, the petitioner could claim the benefit of the unutilized credit in GST-3B returns for the relevant month, either electronically or manually.

Conclusion: The petitioner was held entitled to the relief of filing Form TRAN-I with the stated modification and alternate benefit, in line with the earlier decision.

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