Section 140 of the CGST Act, 2017 –– Transitional Credit –The petitioner filed TRAN-1 under Section 140 of the Act, during August 2017 and there were certain errors and therefore, the petitioner filed revised TRAN-1 during November 2017. However, till date the respondents have not allowed the corrections as a result of which the petitioner was unable to utilize the accumulated ITC. The counsel for the petitioner submitted that the petitioner has submitted several representations which has also not evoked any response and last such representation is dated 25.06.2020.

Held that:- The Hon’ble High Court directing the respondent to respond to the representation dated 25.06.2020 within a period of 30 days.