Section 140 of the CGST Act, 2017 – Transitional Credit —-- The petitioner prayed to issue direction declaring the inaction on the part of the respondents in not enabling Form GST TRAN-1  through GST portal for claiming the transitional credit available in VAT returns to a tune of Rs.19,03,557/- as on 30.06.2017. The Counsel placed reliance upon the order, dated 22.07.2022 passed by the Hon’ble Supreme Court. The court observed that the assesses are given two months’ time for filing concerned forms for availing Transitional Credit. Further, the authorities were also directed to see that there would be no technical glitches during the said period.

Held that:- The Hon’ble High Court allowed the petition in terms of the order of the Hon’ble Supreme Court.