Section 140 of the CGST Act, 2017 – Transitional Credit - The Petitioner sought directions to respondents to allow the Petitioner to file their revised GST TRAN-1, based on their revised ER-1 returns. The court placed its reliance on the judgment dated 22.07.2022 of the Hon’ble Supreme Court.

Held that:- The Hon’ble Court directed that it would be open to the petitioner to file the appropriate form for availing the Transitional Credit during the period the portal is made available.