Transitional credit claim procedure prevails where the prescribed form and time limit are not complied with, and writ relief is unavailable.

Transitional credit under section 140(3) of the CGST Act, read with rule 117(4)(a)(i) of the CGST Rules, had to be claimed in the prescribed form within the stipulated time; failure to use the correct form and time frame defeated the claim. The writ challenge to denial of transitional credit and the related levy of tax, interest and penalty was not entertained because the impugned order was appealable under section 107 of the CGST Act, and no jurisdictional or manifest error warranting interference under articles 226 and 227 was shown. The petitioner was left to pursue the statutory appellate remedy.

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Issues: Whether the writ petition challenging denial of transitional credit and consequential levy of tax, interest and penalty was maintainable when a statutory appeal was available, and whether the petitioner had complied with the prescribed mechanism for claiming transitional credit.

Analysis: Transitional credit under section 140(3) of the Central Goods and Services Tax Act, 2017 read with rule 117(4)(a)(i) of the Central Goods and Services Tax Rules, 2017 had to be claimed in the prescribed form and within the stipulated time. The petitioner did not file the correct form within the time frame and had already admitted the irregularity. The order impugned in the writ petition was also appealable under section 107 of the Central Goods and Services Tax Act, 2017. In these circumstances, no jurisdictional error or manifest error of law was shown to justify writ interference under articles 226 and 227 of the Constitution of India.

Conclusion: The writ petition was not entertained and was dismissed, leaving the petitioner to pursue the statutory appellate remedy.

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