Section 140 of the CGST Act, 2017—Transitional Credit -- The Petitioner is a public limited company registered under the Companies Act, 1956 and registered under Act. Prior to this, he was registered under the Finance Act, 1994. The petitioner while submitting his FORM GST TRAN-1, inadvertently have transferred a portion of the credit to their branch in Hyderabad. Subsequently realizing that under Section 140(8) of the Act, credit could be transferred by a centralized registered person only to other persons having the same PAN number, decided to file the revised FORM GST TRAN-1 and avail the credit amount inadvertently distributed to the Hyderabad branch. The petitioner attempted to revise his Form GST Tran-1 within stipulated time. The respondent authorities are not permitting the petitioner to file a revised FORM GST TRAN-1 in order to avail eligible credit.  

Held that:-The Hon’ble High Court disposed the writ petition with a direction to the petitioner to approach the jurisdictional Nodal Officer and the Nodal Officer is directed to consider the grievances of the petitioner in accordance with law in the light of the observations made herein above, in an expedite manner, in any event not later than four weeks from the date of the certified copy of the order, after providing an opportunity of hearing to the petitioner. — Atria Convergence Technologies Ltd. Vs. Union of India Through The Joint Secretary, Department of Revenue, Ministry of Finance, And Other [2019] 10 TAXLOK.COM 065 (Karnataka)