Section 140 of the CGST Act, 2017 —– Transitional Credit —- The petitioner sought directions to the respondents to allow the petitioners to upload the fresh FORM GST TRAN-1 electronically on GST portal. On 2.1.2018, the petitioner tried to submit the revised TRAN-1 on the portal but the portal did not allow the petitionersto submit the revised TRAN-1 after 27.12.2018. The advocate for the petitioner stated that the issue involved has been answered by the Apex Court in case of Union of India and anr vs. Filco Trade Centre Pvt. Ltd and anr.  The court observed that the decision of the Supreme Court shall govern the right of the parties.

Held that:- The Hon’ble High Court disposed the petition accordingly.