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There is nothing on record to show that petitioner has ever attempted to file TRAN-1 during the extended period. Consequently, we do not find any good reason to entertain the writ petition. The writ petition is dismissed.

Section 140 of the CGST Act, 2017 – Transitional Credit --The petitioner submitted that he wanted to carry forward the tax credit pertaining to pre-GST period to the GST regime for which the Form TRAN-1 for Rs.90,496/- could not be filed due to technical glitch in the GSTN system. He attempted to submit the revised TRAN-1 Form on 27.12.2017 but the GSTN system displayed the error message "some uploaded records are in progress; kindly submit once it is processed". Several attempts were made till midnight of 27.12.2017 but the entire attempts resulted in a futile exercise. The respondent submitted that there is no evidence of error of submission/filing of TRAN-1 by the petitioner. Petitioner's case was considered in the meeting held on 26.05.2020 at Serial No. 57 under sub-category B1 and was not allowed. Further submitted that time was extended firstly upto 31.01.2019, thereafter upto 31.03.2019 and lastly upto 31.03.2020. There is nothing on record to show that petitioner has ever attempted to file TRAN-1 during the extended period. Held that:- The Hon’ble High Court dismissed the petition.
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