GST transitional credit relief: portal reopening ordered, with manual TRAN-1 filing and verification allowed if reopening fails.

Interim protection was granted in a GST transitional credit dispute: the HC directed reopening of the GST portal within two weeks so the assessee could file TRAN-1, and if the portal was not reopened, the form was to be accepted manually and verified before deciding the claimed input tax credit. The court also directed that taxes could be paid through the regular electronic system, preserving compliance while the credit claim was examined.

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Issues: Whether interim protection should be granted by directing reopening of the GST portal and, failing that, permitting manual filing of GST TRAN-1 for verification of claimed input tax credit.

Outcome: Interim protection was granted. The respondent was directed to reopen the portal within two weeks, failing which the petitioner's GST TRAN-1 was to be entertained manually and decided after due verification, with facility to pay taxes through the regular electronic system.

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