Section 140 of the CGST Act, 2017 – Transitional Credit –- The petitioner submitted that in the original TRAN-I which was filed within time there was some mistake due to inadvertence and he filed repeated representations dated 10th July, 2018, 30th July, 2018 and 29th January, 2019 for allowing or permitting to file revised TRAN-I Form. These representations were rejected by one line order, dated 10th April, 2019, which is totally a non-speaking order and it does not deal with the contentions raised by the petitioner in the aforesaid representations. The Petitioner relied on various decisions. The court considered the submission of the parties.

Held that:- The Hon’ble High Court directed the respondent to consider and dispose of the aforesaid representations of the petitioner in accordance with law and by passing a reasoned and speaking order by dealing with the contentions raised by the petitioner and after taking into consideration the aforesaid reported decisions by giving opportunity of hearing to the petitioner, within eight weeks.