Transitional Credit — The matter pertains to refusal of the system in uplodading the data to enable the petitioner to claim transitional credit of eligible duties in respect of stock held by the petitioner in terms of Section 140 of Central Goods & Service Tax Act, 2017.

According to the petitioner, the endeavour of the petitioner to upload the correct figure was declined by the system, because of which the petitioner approached the authorities, but the authorities are also not co-operating.

Held that— Finance and Taxation Department, the Nodal Officer, GST Division Range is directed to look into the aforesaid issue so that the petitioner can upload the correct figure and the revised GST-TRAN- 1 form so that he can get the benefit of the input tax credit.

Global Ceramics Pvt. Ltd. Vs. The Union of India And 8 Ors. [2020] 22 TAXLOK.COM 059 (Gauhati)