Section 140 of CGST Act, 2017 — Transitional Credit – The court having counsel appearing for different States and for different private parties, issued following directions.

Held that:- The Hon’ble Court directed GSTN to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022. Any aggrieved registered assessee is directed to file the relevant form or revise the already filed form irrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee (ITGRC). GSTN has to ensure that there are no technical glitch during the said time. The concerned officers are given 90 days thereafter to verify the veracity of the claim/transitional credit and pass appropriate orders thereon on merits after granting appropriate reasonable opportunity to the parties concerned. Thereafter, the allowed Transitional credit is to be reflected in the Electronic Credit Ledger. If required GST Council may also issue appropriate guidelines to the field formations in scrutinizing the claims.