Section 140 of the CGST Act, 2017— Transitional Credit —-- The petitioner challenged an order passed by the 2nd respondent dated 05.03.2020 rejecting the request for amendment of TRAN-1. The court observed that the petitioner has categorically missed the bus, seeing as the judgment of the Hon'ble Supreme Court in the case of Union of India and another v. Filco Trade Centre Pvt. Ltd. has granted a window as a final opportunity for correction of all errors arising from filing of TRAN-1 and 2. The primary responsibility for the same lies in the hands of the petitioner and as on date it is too late.

Held that:- The Hon’ble High Court dismissed the petition.