Section 140 of the CGST Act, 2017—Transitional Credit -- The Petitioner, a registered dealer under the Kerala Value Added Tax Act, migrated to the GST regime. To use the input tax available to its credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time. The petitioner attempted to upload it within the time, it failed because of some system error. The petitioner, therefore, sought directions to enable him to take credit of the available input tax. The Respondent stated the Government had issued the circular ‘for setting up an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal’.

Held that:-The Hon’ble High Court disposed the writ holding that if the petitioner applies within two weeks after receiving this judgment, the Nodal Officer will consider and take steps within a week thereafter. If the uploading of FORM GST TRAN-1 is not possible for reasons not attributable to the petitioner, the authority will also enable them to take credit of the input tax available at the time of migration. — Kerala Agencies Vs. The State Tax Officer, SGST Department, Kottarakara, The Nodal Officer For State GST, State Goods And Service Taxes, The Nodal Officer/Deputy Commissioner, Central GST And Central Excise, Kochi, The Commisisoner of State Tax, State Goods And Service Taxes, Thiruvananthapuram, Union of India, Through Its Secretary (Revenue), New Delhi [2019] 9 TAXLOK.COM 022 (Ker)