Section 140 of the CGST Act, 2017  – Transitional Credit ––- The petitioner prayed for issuance of a writ of mandamus to command the authorities to allow rectification of the GST TRAN 1 either through portal or manually for the purpose of claiming transitional credit. The petitioner claimed that due to lack of awareness of the procedures, technical glitches and also that GST being a new and complex system to operate, the form relating to “Spares and Accessories” was incorrectly uploaded under Table 7(d) of TRAN-1 instead of 7(b). The court observed that the issue raised in this petition is squarely covered by the judgment dated December 14, 2021 passed in the case of M/s. Das Auto Centre.

Held that:- The Hon’ble High Court granted liberty to the petitioner to file individual tax credit in GSTR-3B forms for the month of August, 2022 to be filed in the month of September, 2022 and the concerned authority / Assessing Officer would be at liberty to verify the genuineness of the claim of the petitioner and pass orders accordingly.