Section 140 of the CGST Act, 2017 – Transitional Credit ––- The petitioner prayed for a writ of Mandamus directing the 1st Respondent to enable the Petitioner to file GST TRAN 1 electronically and treat it as filed in accordance with law. The counsel for the petitioner placed its reliance upon the judgment of Hon’ble Apex court and submitted that the petitioner is inclined to avail the benefit extended to the assessees in the aforesaid order.

Held that:- The Hon’ble High Court accordingly disposed the Writ Petition.