Section 140 of the CGST Act, 2017— Manual filing of TRAN-1—The Petitioner, a dealer in automobiles, was registered as a service provider under erstwhile Finance Act. After introduction of GST, he got registration under Andhra Pradesh Goods and Service Tax Act, 2017. Section 140 of the Act, provides transfer of input tax credit under the VAT Act and Cenvat credit to the GST regime. Rule 117 of the CGST Rules, provides the mode and manner in which such credit is to be carried forward. The petitioner claimed that he initially tried to upload the details of ITC but the same could not be uploaded due to technical errors. The time fixed for filing of TRAN-1 expired electronically and he requested for manual submission of the same.
Held that:-The Hon’ble High Court disposed the writ petition and directed the Respondent to either open the portal to enable the petitioner to again file the Form GST TRAN-1electronically, or in the alternative, accept the Form GST TRAN-1 presented manually, on or before 31.12.2019. — Sattibabu Motors Private Limited Vs. Assistant Commissioner of Central Tax, The Principal Commissioner of Central Tax, Union of India, And Others  18 TAXLOK.COM 117 (Andhra Pradesh)