Section 140 of the CGST Act, 2017 – Transitional Credit ––- The petitioner sought a mandamus directing the respondents to credit the amount relating to ITC of Rs.16,21,227/- and Rs.4,24,136/- to his electronic credit ledger through amended TRAN-1. The court observed that the timelines for filing of GSTR returns have also been clarified by the Hon'ble Supreme Court. As to whether the end-date/cut-off date in two sets of timelines, one seeking transition and the other seeking revision of error in the return seeking transition, can be one and the same. The timeline stated under Rule 117 has to be read into Rule 120 as well. This would not, lead to a conclusion that the application of Rules 117 and 120A cannot be harmonized, to make them workable, viable and practical.

Held that:- The Hon’ble High Court directed that since the credits filed by the petitioner relates to Central Excise and Service, the respondent concerned will enable opening of the portal such that revision may be sought. Let this exercise be done within a period of eight weeks.