Section 140 of the CGST Act, 2017— Transitional Credit — The petitioner submitted that at the time of enactment of GST Act, 2017, he was entitled for taking the ITC of Rs. 18,92,793/-. An application in Form GST TRAN-1 had to be submitted by 27.12.2017 in respect of credit of tax duty paid for the period upto 30.06.2017. The petitioner tried to access the GST portal to file its Form TRAN-1, but the same was not accessible due to technical glitch which continued throughout the day. The site of the GST portal could not be opened, though the petitioner had tried his best to file its Form TRAN-1. The petitioner approached the Nodal Officer, IT Redressal Committee but his grievances have not been redressed till date, though the petitioner is regularly trying to approach the respondent.
Held that:- The Hon’ble High Court directed that the petitioner may approach the respondent nodal officer by moving a fresh application within a period of three weeks. The respondent Nodal Officer is directed to look into all the grievances of the petitioner, and take necessary steps to redress the same within a period of four weeks thereafter.—Kamal Agencies Vs. Union of India And 4 Others [2020] 28 TAXLOK.COM 009 (Allahabad)