Section 140 of the CGST Act, 2017 — Transitional Credit – The court in previous order dated 06th September 2019 has directed the respondents to permit the applicants to allow filing of declaration in form GST TRAN-1 and GST TRAN-2. The applicant submitted that the respondents have failed to give effect to the directions issued by this Court. The respondent counsel submitted that the process to comply and give meaningful effect to the directions issued by this Court is underway and within a short time it should materialize. The court relying on the judgment of the Calcutta High Court dated 14.12.2021, wherein the court has held that instead of directing the portal to be opened, the assessees who are facing such kind of difficulties may be permitted to file individual tax credit in the GSTR-3B Forms and the concerned Authority/Assessing Officer would be at liberty to verify the genuineness of such claim. The court observed that the GSTN and the Nodal Officer to explore such possibility also as suggested by the Calcutta High Court.

Held that:- The Hon’ble High Court posted the matters for further hearing on 12.01.2022.