Section 140 of the CGST Act, 2017— Transitional Credit – The petitioner prayed for directing the respondents to allow it to avail the short transitioning of ITC by either updating electronic credit ledger or allowing them to revise form GST TRAN-1. The petitioner faced technical difficulty in uploading the form TRAN-1, and raised the grievance before the respondent authorities but of no avail. The petitioner submitted that the issue involved is squarely covered by the judgment of Punjab and Haryana High Court in the case of Adfert Technologies Pvt. Ltd. Vs. Union of India. The petitioner relied the judgment rendered by Delhi High Court in the case of Brand Equities Treaties Ltd and Others Vs. Union of India.
Held that:- The Hon’ble High Court directed the petitioner to file a fresh representation annexing all the judgments within a period of seven days before the Jurisdictional Commissioner, who will decide the same in the light of various judgments passed by the High Courts and the Apex Court and pass a reasoned and speaking order within a period of four weeks thereafter.—Gurukripa Lubricants Vs. Union of India And Others  27 TAXLOK.COM 071 (MP)