Section 140 of the CGST Act, 2017 — Transitional Credit —- The petitioner challenged the Order-In-Original No.07/2020 (Refund) dated 28.05.2020 and sought directions to the Respondent to permit the petitioner to amend/revise the Form GST TRAN-1 manually or online. The petitioner did not file TRAN-1 in time. The petitioner submitted a representation dated 15.03.2019 to the respondent stating that he came to know that there was a technical error. The court observed that the petitioner had filed Form GST TRAN-1 on time i.e.on 16.11.2017 but with mistakes. If the system which has been put in place to implement the provisions of GST and the Rules made thereunder does not facilitate rectification of mistakes in TRAN-1, such input tax credit has to be refunded back as retention of such amount by the department would be contrary to Article 265 of the Constitution of India.

Held that:- The Hon’ble High Court directed the respondents to either allow the rectification of TRAN-1 or in the alternative accept manual filling of TRAN-1 or make a suitable credit entry in the Electronic Cash Register of the petitioner after satisfying that the amount sought to be transmitted was indeed lying unutilised in the respective accounts of the petitioner as on 30.06.2017, within a period of ninety (90) days.