Section 140 of the CGST Act, 2017—Transitional Credit — The Petitioner, sought a writ of mandamus directing the GST council to make recommendations to the Commissioner to extend the time period for filing of GST Tran-1 in the case of the petitioner because his application was not entertained on the last date i.e. 27.12.2017 and he is permitted to file his complete GST TRAN-1 for the necessary transactional credit. The petitioner submitted that despite making several efforts on the last date for filing of the application, the electronic system of the respondent did not respond, as a result of which the petitioner is likely to suffer loss of the credit that it is entitled to by passage of time.

Held that:-The Hon’ble High Court directed the respondents to open the portal before 31st March 2019. In the event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed by them. — G.K. Winding Wires Limited Vs. Union of India And 10 Others [2019] 10 TAXLOK.COM 011 (Allahabad)