https://www.taxtmi.com/caselaws?id=390115 Transitional unutilised input tax credit was addressed in line with the Court's earlier ruling on the same issue. The petitioner was permitted to file Form TRAN-I by the stipulated date to claim the credit, and, where portal access remained difficult, the benefit could alternatively be reflected through GST-3B returns. The respondents accepted that the dispute was squarely covered by the prior decision, and relief was granted on the same terms. en-us Mon, 16 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390115 Transitional unutilised input tax credit was addressed in line with the Court's earlier ruling on the same issue. The petitioner was permitted to file Form TRAN-I by the stipulated date to claim the credit, and, where portal access remained difficult, the benefit could alternatively be reflected through GST-3B returns. The respondents accepted that the dispute was squarely covered by the prior decision, and relief was granted on the same terms. Case-Laws GST Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390115