Parity in GST TRAN-1 relief extended to a similarly placed assessee for filing or revision within thirty days.

Parity in GST transitional credit matters required similar assessees to receive identical relief. The Karnataka High Court treated the petitioner's case as substantially similar to an earlier Division Bench decision that had allowed additional time to submit GST TRAN-1, and extended the same treatment. The petitioner was permitted to file or revise GST TRAN-1, either electronically or manually, within thirty days. The writ petition was allowed only to that extent, on the principle that like cases must be treated alike.

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Issues: Whether the petitioner was entitled to the same relief as granted in a similar matter by permitting filing or revision of GST TRAN-1 within a further period of thirty days.

Analysis: The matter was found to be substantially similar to an earlier Division Bench decision granting thirty days' time to assessees to submit GST TRAN-1. As like cases are to be treated alike, the petitioner was held entitled to the same treatment.

Conclusion: The petitioner was granted permission to file or revise GST TRAN-1, either electronically or manually, within thirty days.

Final Conclusion: The writ petition was allowed only to the extent of granting the requested TRAN-1 filing or revision relief on the basis of parity with the earlier decision.

Ratio Decidendi: When a petitioner is similarly situated to another assessee who has already been granted identical relief, the principle of parity requires the same relief to be extended.

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