Section 140 of the CGST Act, 2017—Transitional Credit — The Petitioner, sought a writ of Mandamus directing the first respondent to enable him to file GST TRAN-1 electronically and treat the same as filed in accordance with law. The petitioner is entitled to the benefit of Input Tax Credit (ITC) which is to be availed of by filing Form TRAN 1. However, on account of certain technical difficulties, the petitioner has not been in a position to uphold the said Form, as a result of which, he is unable to utilize the Credit.

Held that:-The Hon’ble High Court held that the technical difficulties faced by the petitioner in uploading GST TRAN I be rectified within a period of two (2) weeks from the date of receipt of a copy of the order. — Kumar Auto Agency Vs. The Principal Secretary / Commissioner of Commercial Taxes Ezhilagam, The Joint Commissioner of Commercial Taxex Salem And The Nodal Officer of Gst Implementation Committee (GIC) [2019] 09 TAXLOK.COM 055 (Madras)