https://www.taxtmi.com/caselaws?id=390957 Transitional input tax credit under GST was allowed where the petitioner could not upload Form TRAN-I due to portal access issues. The Court treated the grievance as covered by its earlier binding precedent in favour of assessees and, in view of the conceded position and extension of time, permitted filing of Form TRAN-I by the extended date. It also protected the petitioner by allowing the unutilized credit to be claimed through GST-3B returns for February 2020, electronically or manually, if portal access remained unavailable. en-us Fri, 20 Dec 2019 00:00:00 +0530 Sat, 15 Mar 2025 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390957 Transitional input tax credit under GST was allowed where the petitioner could not upload Form TRAN-I due to portal access issues. The Court treated the grievance as covered by its earlier binding precedent in favour of assessees and, in view of the conceded position and extension of time, permitted filing of Form TRAN-I by the extended date. It also protected the petitioner by allowing the unutilized credit to be claimed through GST-3B returns for February 2020, electronically or manually, if portal access remained unavailable. Case-Laws GST Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390957