Section 140 of the CGST Act, 2017— Transitional Credit – The petitioner engaged in business of trading of mobiles, laptops, tablets and accessories, submitted that it could not upload the details of un-utilized ITC as per the accounts books to the electronically generated statutory Form TRAN-1 which was the requirement under the GST regime for availing the benefit of the previous un-utilized ITC. The petitioner relied on the judgment dated 04.11.2019, passed in Adfert Technologies Pvt. Ltd. V/s UOI and others.
Held that:- The Hon’ble High Court allowed the petition and held that the in case the petitioner is hampered from availing the benefit of aforesaid judgment, due to non opening of the Portal by the Respondents, then the petitioner shall be permitted, in the alternative to claim the benefit of unutilized credit in their GSTR-3B Forms to be filed for the month of February,2020 either electronically or manually.—Value-One Retail Pvt. Ltd. Vs Central Board of Indirect Taxes And Customs And Others  19 TAXLOK.COM 132 (P&H)