Section 140 of the CGST Act, 2017 –– Transitional Credit –The court observed that the decision of the Hon'ble Division Bench of this Court in the case of Commissioner of GST and Central Excise, Chennai South Commissionerate and others Vs. M/s.Bharat Electronics Limited, wherein, it was held that if there is substantial compliance, denial of benefit of ITC which is a beneficial scheme and framed with the larger public interest of bringing down the cascading effect of multiple taxes ought not to be frustrated on the ground of technicalities. The court further observed that the petitioner has been writing letters/representation to the respondents to allow the petitioner to file TRAN-1 on account of technical glitches in the GST web portal.

Held that:- The Hon’ble High Court allowed the writ petition with consequential relief to the petitioner.