Section 140 of the CGST Act, 2017 – Transitional Credit - The Petitioner sought directions to respondents to allow the Petitioner to file their revised GST TRAN-1, based on their revised ER-1 returns. The court observed that Hon’ble Apex Court in order dated 22nd July, 2022 has directed the GST Network to open the common portal to file/rectify TRAN-1 and TRAN-2 for a period of two months, i.e., with effect from 1st September, 2022 to 31st October, 2022 to enable the different private parties to avail Transitional Credit.

Held that:- The Hon’ble Court directed that since all the Petitioners can avail of this window, Petitions stand disposed.