Section 140 of the CGST Act, 2017—Transitional Credit -- The Petitioner, filed writ regarding filing of Tran-1. The Hon’ble Court observed that after this matter was heard for some time, firstly our attention was invited by the respondent that this writ is possibly not a grievance against the Central machinery, but the State GST Officials.

Held that:-The Respondent for the concerned took instructions from the official present in the Court and says that they will ensure that the Commissioner, second respondent, meets the petitioner or its representatives on Monday i.e. 11th February, 2019 and will ensure that the petitioner’s grievances are redressed. The matter for “Passing Orders” is posted on 14th February, 2019. — Chavan Autowheels Pvt. Ltd., M/S Chavan Motor Div. (I) , Pvt. Ltd. Vs. The State of Maharashtra And Ors. [2019] 9 TAXLOK.COM 011 (Bombay)