Section 140 of the CGST Act, 2017 – Transitional Credit - The Petitioner prayed for direction to respondents to carry forward transitional credit of Rs. 84,53,085/- credit of CENVAT by allowing petitioner to file declaration in form GST TRAN 1, either electronically or manually. The petitioner had filed TRAN 1 through Andhra Pradesh branch login instead of Maharashtra branch GST login where petitioner was holding centralized service tax registration. This has resulted into their CENVAT credit balance of eligible duties at the end of June 2017 not getting transferred in electronic credit ledger of credit of either Maharashtra branch or Andhra Pradesh branch. The court observed that if it is possible or feasible to open the portal so that the assessee may be able to file its TRAN 1 return or revised return in Maharashtra, an attempt should be made for that. If it is not possible or feasible, the concerned respondent shall communicate the same to petitioner within two weeks. In such a case, petitioner should be permitted to make unutilized credit in its GST 3B Forms to be filed on the monthly basis.

Held that:- The Hon’ble Court disposed the Petition accordingly.