Section 140 of the CGST Act, 2017— Transitional Credit  —– The applicant prayed for direction to the Respondents to allow the Petitioner to furnish, if necessary manually, GSTR-6 Return with details of ISD credit of Rs. 20,52,989/- and to take ISD credit of Rs. 20,52,989/- in the ISD Register. The applicant filed GSTR – 06 with details of balance of Cenvat Credit lying on 30.06.2017. However, on account of an error in the GST network, the Cenvat Credit balance in the return was shown at Rs. 2,96,528/-. The ISD balance of Rs. 20,52,989/- was not added or included in the balance of the ISD credit. The standing Counsel submitted that the applicant failed to follow the due procedure for distributing the TRAN – 1 credit. The court relying on the decision in the case of M/s. Vishnu Aroma Pouching Pvt. Ltd. Vs. The Union of India , Special Civil Application No.5629 of 2019, decided on 14.11.2019, observed that the respondents cannot raise their hands in despair saying that it is not possible to correct or take care of the technical glitches. The applicant has been running from pillar to post requesting the respondents to provide a solution and take care of the technical error and glitch.

Held that:- The Hon’ble High Court directed The respondents to allow the applicant to furnish manually the GSTR – 6 return with details of the ISD credit of Rs. 20,52,989/- and also permit distribution of such credit to the constituents of the applicant, within a period of six weeks.