Transitional Credit —Section 140 of the CGST Act, 2017— -The petitioner submitted that as per the dictum of the judgment in WP(C) No.34771 of 2019 dated 20.12.2019 as well as in WP(C) No.35404 of 2019 dated 4.2.2020, each and every assessee has been given a breathing time to login to portal and make an attempt for claiming the transition. The Petitioner requested for grant of such liberty. Though the attempt was made but there was problem in the web portals.
Held that:- The Hon’ble High Court directed the competent authority to take steps to immediately permit the petitioner to revise their TRANS-1 Forms either electrically or manually without much delay, preferably within a period of two months, as manual filing is insisted only in such circumstances where electronic filing is not possible.— Minar Castings (P) Ltd. Vs. Union of India, Goods And Service Tax Network (GSTN), And Others  21 TAXLOK.COM 143 (Kerala)