Section 140 of the CGST Act, 2017 — Filing of TRAN-1 — The writ Petitioner, sought relief for directing the respondent authority, The Union of India through the Commissioner (GST), to allow the petitioner to pay taxes on regular electronic system, which is being maintained for use of the credit likely to be considered for the petitioner. Also sought relief for providing revise facility for in uploading GST TRAN-1 and other returns filed by the petitioner either online or manually and allow the credit claimed.

Held that:-The Hon’ble High Court allowed the writ petition and directed the respondent authority to permit the petitioner to file/revise the TRAN-1 either electronically or manually on or before 31.12.2019. — Sutaria Automobiles Vs. The Union of India Through The Commissioner, (GST), Ministry of Finance [2019] 19 TAXLOK.COM 120 (Karnataka)