Section 140 of the CGST Act, 2017— Transitional Credit - The petitioner sought directions to the Respondent to enable the Petitioner to file a revised form GST TRAN-1 either on the common portal or manually to claim the balance of transitional credit of Rs. 8,75,860. The petitioner placed his reliance on the decision of this Court in the case of Union of India vs. Asiad Paints Limited and Ors. And the Apex Court decision in the case of Union of India vs. Filco Trade Centre Pvt. Ltd., & Others. The court observed that this petition deserved to be disposed of in terms of the said decision by issuing appropriate direction to respondents.

Held that:- The Hon’ble High Court allowed the petition in terms of the above decisions. The petitioner is permitted to file once again rectified TRAN-I Form electronically or manually within a period of two months.