https://www.taxtmi.com/caselaws?id=390280 Transitional unutilized input tax credit under GST could be claimed through Form TRAN-I where the issue was already covered by the earlier ruling favouring assessees. The Court recognised the extension of time for filing annual returns and granted corresponding permission to file the statutory form by the extended date. It further allowed alternate relief that, if the portal remained unavailable, the petitioner could claim the credit in GST-3B returns for the relevant month, either electronically or manually. The relief was treated as consistent with the prior decision on the same question. en-us Fri, 20 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390280 Transitional unutilized input tax credit under GST could be claimed through Form TRAN-I where the issue was already covered by the earlier ruling favouring assessees. The Court recognised the extension of time for filing annual returns and granted corresponding permission to file the statutory form by the extended date. It further allowed alternate relief that, if the portal remained unavailable, the petitioner could claim the credit in GST-3B returns for the relevant month, either electronically or manually. The relief was treated as consistent with the prior decision on the same question. Case-Laws GST Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390280