Section 140 of the CGST Act — Transitional Credit – The petitioner submitted that TRAN-1 application could not be uploaded on common portal due to technical glitches. The counsel for GST Council submitted that the cut-off date for filing GST-TRAN-1 has been extended to enable the dealers to claim transition of credit under VAT Scheme to GST. Those who have failed to avail of this extended period not because of technical glitches on the part of GSTN Portal, are not entitled to claim any further extension. Certain decisions of different High Courts have been relied by learned counsel for the parties. The Court observed that though certain legal issues have also been raised by the petitioner, whether Rule 117 should be treated as directory in nature.
Held that:- The Hon’ble High Court held that let Respondents file their response. Accordingly, allowed four weeks’ time to file their counter affidavit. Matter is listed after six weeks.—Krishna Automobiles Vs. The State of Jharkhand & Others [2020] 27 TAXLOK.COM 052 (Jharkhand)