Section 140 of the CGST Act, 2017—Transitional Credit -- The Petitioner, sought a writ of mandamus directing the GST council to make recommendations to the Commissioner to extend the time period for filing of GST Tran-1 because his application was not entertained on the last date i.e. 27.12.2017 and he is permitted to file his complete GST TRAN-1 for the necessary transactional credit as per amended Rule 117 (1A).

Held that:-The Hon’ble High Court directed the respondents to open the portal before 31st of March 2019. In the event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. — Anil Kumar And Sons Vs. Union of India And 4 Others [2019] 9 TAXLOK.COM 029 (Allahabad)