Section 140 of the CGST Act, 2017  – Transitional Credit ––- The petitioner prayed for issuance of a writ of mandamus to command the authorities to allow rectification of the GST TRAN 1 either through portal or manually for the purpose of claiming transitional credit. The principal grievance of the petitioner is that his entitlement to ITC is being denied on technical ground for not putting the digital signature in the uploaded GSTR TRAN 1 form. The court observed that the issue raised in this petition is squarely covered by the judgment dated December 14, 2021 passed in the case of M/s. Das Auto Centre.

Held that:- The Hon’ble High Court granted liberty to the petitioner to file individual tax credit in GSTR-3B forms for the month of August, 2022 to be filed in the month of September, 2022 and the concerned authority / Assessing Officer would be at liberty to verify the genuineness of the claim of the petitioner and pass orders accordingly.