Section 140 of the CGST Act, 2017—Transitional Credit — The Petitioner, an assessee under the Kerela Value Added Tax Act, 2003 migtrated to GST regime. The petitioner consequent to migaration was entiled to carry forward the tax paid on purchase of goods during VAT regime and to avail the credit under GST regime. The Petitioner attempted to upload necessary details in web portal of GSTN, he was not able to so because of technical glitches. Since the petitioner could not comply with the procedurals reuirements, before the cut-off date prescribed, they could not cary te forward the credit.
Held that:-The Hon’ble High Court held that petitioner shall be permitted either to manually or electronically upload the revised form GST-TRAN-1 and TRAN-2 expedituously and without all delay, at any rate, on any day on or before 28.02.2020. — Popular Auto Dealers Pvt. Ltd. Vs. Union of India, Goods And Service Tax Network (GSTN) , Goods And Service Tax Council, The Deputy Commissioner, The Nodel Officer For State GST Union of India, Goods And Service Tax Network (GSTN) , Goods And Service Tax Council, The Deputy Commissioner, The Nodel Officer For State GST [2020] 20 TAXLOK.COM 128 — (Kerala)