Transitional GST credit filing relief allowed for portal glitches, subject to verification of the claim before credit is granted.

Transitional GST credit filing was permitted to be completed after the prescribed period where the delay was attributed to technical glitches, and the relief was limited by post-filing verification. The Court extended similar benefit for uploading Table 2 of Form GST TRAN-3, consistent with earlier directions reopening the common portal for transitional credit claims. The taxpayer was allowed to upload the form within the time fixed by the Court, but the entitlement to credit would arise only after the respondents verified the claim, thereby protecting revenue interests while addressing portal-related filing difficulty.

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Issues: Whether the petitioner could be permitted to upload Table 2 of Form GST TRAN-3 after the prescribed period on account of technical difficulties, subject to verification by the respondents.

Analysis: The petition arose out of the closure of the common portal facility for filing TRAN-3 in relation to transitional credit under the GST regime. The Court noted that the petitioner's inability to file within time was attributed to technical glitches and that the Supreme Court had already directed reopening of the common portal for transitional credit claims in connected TRAN forms, with subsequent verification by the authorities. In that backdrop, the Court found it appropriate, in the interest of justice, to extend similar relief to the petitioner for filing Table 2 of Form GST TRAN-3, while preserving the respondents' right to verify the claim.

Conclusion: The petitioner was permitted to upload Table 2 of Form GST TRAN-3 within the period indicated by the Court, and the benefit would be extended only after due verification by the respondents.

Final Conclusion: The writ petition was disposed of by granting limited relief for filing the transitional credit form, subject to verification by the tax authorities.

Ratio Decidendi: Where transitional credit could not be filed within time due to technical glitches, the Court may extend equitable relief to permit filing, while safeguarding revenue interests through post-filing verification.

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