A two-judge bench of the Delhi High Court has allowed the petitioners to file GSTR-3B manually.

Grievance Redressal Forum of the GST Council which has noted in its minutes of meeting dated 21.08.2018 that the petitioners have a grievance which needs to be addressed. It is highlighted that the reflection of Tran-I credit in GSTR-3 is essential as it would ultimately impact the availability of credit for the entire duration — both transitional credit and input credit for the period 01.07.2017 onwards.

The petitioners contended that unless appropriate directions are given to the respondents, it is likely to face severe adverse financial crisis because, in the absence of credit, it would have to pay cash throughout the country to the tune of Rs.37 crores. The GSTR-3B form in the relevant table dealing with eligible ITC, talks of total ITC available. ITC reversed and the net ITC available.