Section 140 of the CGST Act, 2017 – Transition Credit –- The petitioner prayed for a Mandamus to permit the petitioner to upload the GST – TRAN-1 Form either by opening the GST portal or by allowing them to file manually. The petitioner attempted to upload TRAN-1 in the GST web portal but it was unsuccessful. It is alleged that the petitioner has not submitted any grievance as per the Standard Operating Procedure (SOP) detailed in the circular No.39/13/2018, dated 03.04.2018, to substantiate that the petitioner facing any technical problem. The court placed its reliance on various court decisions.

Held that:- The Hon’ble High Court directed the respondents to verify the records and returns of the petitioner under the Central Excise Act, 1944 and if the credit had been unutilised on the cut off date, the respondents shall suitably credit into the electronic credit register of the petitioner the amount which had remained unutilized and would not be transitioned under the GST regime. This exercise shall be carried by the respondents within a period of three months.