Section 140 of the CGST Act, 2017 – Transitional Credit - The Petitioner tried to file the revised TRAN-1 form on the last date of 27th December 2017. However, due to the portal outage, the Petitioner could not file the revised Form GST TRAN-1 on the GST Portal. The petitioner received a letter from Respondent No.6 stating that he has been informed that the case is not involving any technical issue. The Petitioner is at a loss as how to get Cenvat Credit on Capital goods. The court observed that to hold petitioner as someone who did not meet the deadline to avail the Cenvat Credit on Capital goods will be too harsh a view to take.

Held that:- The Hon’ble Court allowed petitioner to file required Form by claiming Cenvat Credit and respondent shall within 2 weeks open online portal/provide a link to petitioner for filing the Form. If that is technically not feasible and such a communication is received from respondent within two weeks, petitioner then shall file a request in detail in the requisite physical Form and respondent shall consider the same and decide whether petitioner is entitled to Cenvat Credit.