Section 140 of the CGST Act, 2017—Transitional Credit — The Petitioners are registered dealers under CGST Act, seeking directions for permitting them to file TRAN-1 either electronically or manually, extending the time limit to carry forward unutilized credit of duty to the common portal paid under the Finance Act, 1994/VAT Act, 2003.

Held that:-The Hon’ble High Court allowed the writ petition and directed the Respondent authority to permit the petitioner to file/revise the TRAN-1 either electronically or manually on or before 31.12.2019. — Asiad Paints Limited, Vertiv Energy Pvt. Ltd., M/S. Weiwo Communication Pvt. Ltd. And Ors. Vs. Union of India, Goods And Service Tax Network, The Commissioner of Commercial Taxes (GST) , The Assistant Commissioner of Commercial Taxes [2019] 18 TAXLOK.COM 088 (Karnataka)