Section 140 of the CGST Act, 2017 – Transition Credit –- The petitioner prayed for a Mandamus to permit the petitioner to upload the GST – TRAN-1 Form either by opening the GST portal or by allowing them to file manually. The petitioner attempted to upload TRAN-1 in the GST web portal but it was unsuccessful. However, the petitioner has captured the screen shot of the pop up dialog. The petitioner on 19.04.2020 received an e-mail from GST help desk that filing of declaration in TRAN-1 is not available now as the due date is over. The court placed its reliance on various court decisions such as the case of M/s.SS Bright Steels, M/s.Mother Dairy Fruit and Vegetable Private Limited, Commissioner of GST and Central Excise, Assistant Commissioner of GST and Central Excise, Central Board of Excise and Customs, Principal Commissioner Vs. M/s.Bharat Electronics Limited. The court observed that there is no merit in the stand of the respondents to deny the credit. Since uploading of TRAN-1 may be a challenge at this distant point of time due to technicality involved therein, the amount can be credited directly into the petitioner's GST Electronic Register.

Held that:- The Hon’ble High Court remitted the case back to the jurisdictional authorities to examine the credit in the respective returns of the petitioner which the petitioner claims to have attempted to transition by uploading TRAN-1 . In case, credit on such input and/or capital goods existed and had remained unutilized on 30.06.2017 and could have been transferred if TRAN-1 was filed properly, then the proportionate amount shall be credited into the Electronic Credit Register of the petitioner, within a period of 90 days.