https://www.taxtmi.com/caselaws?id=390042 Transitional input tax credit under GST was recognised as available through Form TRAN-I, and the High Court extended relief on the basis of an earlier decision governing the same issue. Where the statutory form could not be uploaded because the portal did not open, the petitioner was permitted to preserve the credit by claiming the unutilised amount in GST-3B returns for January 2020, either electronically or manually. The operative effect was to ensure that portal-related technical difficulty did not defeat entitlement to transitional credit. en-us Wed, 18 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390042 Transitional input tax credit under GST was recognised as available through Form TRAN-I, and the High Court extended relief on the basis of an earlier decision governing the same issue. Where the statutory form could not be uploaded because the portal did not open, the petitioner was permitted to preserve the credit by claiming the unutilised amount in GST-3B returns for January 2020, either electronically or manually. The operative effect was to ensure that portal-related technical difficulty did not defeat entitlement to transitional credit. Case-Laws GST Wed, 18 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390042