Section 140 of the CGST Act, 2017 –– Transitional Credit  —- The petitioner sought directions to the respondents to re-opening the common portal so as to enable the petitioner to submit the Form GST TRAN-1 electronically or to permit the petitioner to manually submit Form GST-TRAN-1 . The petitioner had attempted to upload the TRAN-1 Form on 04.10.2017, which was duly acknowledged. The petitioner stated that the credit which was remained unutilised in the Service Tax Returns have not been transferred to the petitioner.  The court observed that the petitioner has uploaded the relevant Form in Form TRAN-1 is not in dispute as it has been acknowledged by the Commercial Tax Department on 04.10.2017. In the initial months of implementation of GST enactment, there was confusion as to which of the assessees would be assessed by the Commercial Tax Department and which of the assessee would be assessed by the officers under the Central Government. Therefore, there is no justification in the stand of the respondent in not allowing the credit to be utilised. If such credit existed as on 30.06.2017, credit should be allowed.

Held that:- The Hon’ble High Court directed the respondents to ascertain from the Service Tax Returns filed by the petitioner whether input tax credit was validly availed but had not been utilised by the petitioner. If such credit remained unutilised, the same shall be allowed either by way of corresponding credit entry in the electronic cash register of the petitioner or by way of cash refund. This exercise shall be carried out within a period of 45 days.