Section 140 of the CGST Act — Transitional Credit – The revenue department preferred appeal against the impugned judgment passed in two writ petitions directing the appellants to facilitate filing of GST TRAN-1 Forms electronically by making necessary arrangements in the web portal and in the event of the same being not possible, permitting manual filing of such returns. The GST regime subsumes a number of indirect taxes and the transitory provision under the GST Act, Section 140 took care of such un-availed input tax credit available in the earlier regime. The department contended that the error occurred at the hands of the respondent and not the Department.
Held that:- The Hon’ble High Court dismissed the appeal as they did not find any cause for interference with the judgment of the learned Single Judge and uphold the judgment as also reaffirming the directions therein.—Goods And Services Tax Network, Goods And Services Tax Council, The Assistant Commissioner/Nodal Officer, The Deputy Commissioner (Tech) Vs Leo Distributors, The Commissioner of State GST, The Nodal Officer State Goods And Services Tax Department [2020] 25 TAXLOK.COM 039 (Kerala)