Section 140 of the CGST Act, 2017 —– Transitional Credit —- The petitioner submitted that it was unable to file TRAN-1 during the time when the portal was open. The counsel for the petitioner stated that the issue involved has been answered by the Apex Court in case of Union of India and anr vs. Filco Trade Centre Pvt. Ltd and anr.  

Held that:- The Hon’ble High Court directed that the petitioner can avail the said remedy made available by the apex Court.