Section 140 of the CGST Act, 2017— Transitional Credit - The petitioner sought writ of Mandamus to either open the online portal so as to enable the petitioner to again file the rectified TRAN-I form electronically which was originally filed physically or to permit the petitioner to manually transition the credit amounting to Rs.4,96,163/- to their Electronic Credit Ledger. The petitioner placed his reliance on the decision of this Court in the case of Union of India vs. Asiad Paints Limited and Ors., The court observed that this petition deserved to be disposed of in terms of the said decision by issuing appropriate direction to respondents.

Held that:- The Hon’ble High Court allowed the petition in terms of the decision in respect of Union of India vs. Asaid Paints Limited and Ors. The petitioner is permitted to file once again rectified TRAN-I Form electronically or manually within a period of 30 days.