Transitional GST input tax credit allowed through Form TRAN-I, with GST-3B as alternative where portal access failed.

Transitional input tax credit under GST was allowed where the petitioner could not upload Form TRAN-I due to portal access issues. The Court treated the grievance as covered by its earlier binding precedent in favour of assessees and, in view of the conceded position and extension of time, permitted filing of Form TRAN-I by the extended date. It also protected the petitioner by allowing the unutilized credit to be claimed through GST-3B returns for February 2020, electronically or manually, if portal access remained unavailable.

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Issues: Whether the petitioner was entitled to file Form TRAN-I for claiming unutilized input tax credit under the GST regime, with an alternative mode of claiming the benefit through GST-3B forms if portal access was not available.

Analysis: The grievance concerned inability to upload transitional credit details in Form TRAN-I for availing unutilized input tax credit carried forward from the pre-GST regime. The issue was treated as covered by the earlier binding decision of the Court in favour of assessees. In view of the conceded position and the extension of the filing period, relief was granted with permission to file Form TRAN-I by the extended date. A safeguard was also provided that, if the petitioner was prevented from obtaining the benefit because the portal was not opened by the respondents, the benefit could alternatively be claimed in GST-3B returns for February 2020, electronically or manually.

Conclusion: The petitioner was held entitled to the transitional benefit and to file Form TRAN-I within the extended time, with an alternative entitlement to claim the unutilized credit through GST-3B if portal access was denied.

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