Transitional Credit — Section 140 of the CGST Act — The petitioner tried to upload their claim of ITC on the common portal through Transitional ITC/Stock Statement in Form TRAN-1, but were not successful. The petitioner submitted that due to the failure and glitches in the system, which has resulted in non-filing of Form GST TRAN-1 and he could not upload GST TRAN-1 and take credit of transitional ITC. Petitioners cannot be denied their right to avail the transitional ITC. Therefore, he has prayed for allowing the petitioners to file the claim in Form GST TRAN-1 electronically or to allow them to submit the said Form manually. The petitioner relied upon decision of Coordinate Bench of this Court in CWP No.2169 of 2018, titled M/s Jay Bee Industries versus Union of India and others, decided on 16.11.2019 and various other judgments passed by different High Courts. He also produced Order No.01-2020, dated 07.02.2020, issued by the GOI extending the time limit for submitting the declaration in Form GST TRAN-1 under Rule 117 (1A) till 31.03.2020.
Held that:- The Hon’ble High Court directed the respondent to allow the petitioner to file Form GST TRAN-1 either electronically or manually on or before 31.03.2020.—Mahavir Motors, M/S Vishwakarma Auto Vs. State of Himachal Pradesh And Others  22 TAXLOK.COM 041 (HP)