Section 140 of the CGST Act, 2017 – Transitional credit - The petitioner prayed for writ of mandamus directing the respondents to permit the petitioner to submit its revised form GST TRAN-1 return electronically on the common portal and allow the petitioner to upload the revised form GST-TRAN-1. The petitioner due to technical difficulties faced on 27.12.2017, was unable to login on the portal and file the application form. The petitioner has addressed various letters to the respondent placing its technical difficulties. This Court has dealt identical issue in the judgment delivered on 13.04.2022 in case of Ambica Fertilizers. The court observed that the interest of justice would be served if they allow the petitioner to correct Form TRAN-1 and to file Form TRAN-2.

Held that:- The Hon’ble High Court directed the respondents to consider the issue whether the Form TRAN-1 and other forms can be entertained in accordance with the provisions of section 140  or not. The authority shall also consider the effect of the judgments of this Court in the case of Heritage Lifestyles and Developers and Private Limited and also Nelco Limited. The said authority shall take appropriate decision within four weeks.