Transitional Credit — Section 140 of the CGST Act, 2017— The petitioner prayed for (i) issuing a direction to the respondents to transfer balance of input tax credit lying in the petitioner's CENVAT ledger as on 30.06.2017 to the petitioner's Electronic Credit Ledger forthwith. The respondent submitted that the issue was taken up with GSTN. The case has been considered by the Information Technology Grievance Redressal Committee of GST Council in their 8th meeting and has approved for giving another opportunity to the tax payer for filing TRAN-1.
Held that:- The Hon’ble High Court ordered that the petitioner may take the benefit of the submissions rendered by the respondents and on doing so, it is for the competent authority and respondents to do the necessary as referred to in their statement.—Jkb Motors Vs. Union of India And Others [2020] 20 TAXLOK.COM 170 (Kerala)