Section 140 of the CGST Act, 2017 --- Transitional Credit –The petitioner sought relief/direction upon the respondent concerned to allow filing of declaration in form GST TRAN-1, to enable it to take in his electronic credit ledger, the transitional credit. The counsels agreed that the issues involved are covered by the judgment of the Appeal Court dated 14th December, 2021 in the matter of Nodal Officer, Jt. Commissioner, IT Grievance, GST Bhawan Vs. M/s. Das Auto Centre. The Petitioner also submitted that the Credit could not be availed as prescribed in law because of technical problem to upload such date on his GST portal.

Held that:- The Hon’ble High Court granted the liberty to the petitioner to file individual transitional tax credit in GSTR-3B Forms for the month of February, 2022 which is to be filed in the month of March, 2022 and the conerned authority/Assessing Officer would be at liberty to verify the genuineness of such claim.