Respondents are directed to take appropriate action for transitional credit in the electronic credit ledger of the writ applicant
Section 140 of the CGST Act, 2017— Transitional Credit —– The applicant prayed for directing the respondents to grant transitional credit under Section 140(1) of the Act. The applicant submitted its declaration in Form GST TRAN-1 for transitional credit within the stipulated time limit before 27.12.2017. Lateron it came to know that, the transitional credit had not been reflected in their electronic credit ledger due to technical glitches in GSTN system and to resolve the issue, they had raised the grievances on GST portal. However, till date, the amount is not reflected in the electronic credit ledger. The counsel for the respondent contended that applicant failed to file TRAN-1 successfully within the stipulated time period and therefore, the amount of eligible credit could not be reflected in the electronic credit ledger. The court observed that the applicant had filed TRAN-1 on 10.07.2010 but it was not successfully uploaded due to some technical glitches, but at the same time, the form was saved on the portal. The respondents failed to resolve the issue despite the fact that, the Form TRAN-1 was filed within time limit, but it was not successfully uploaded due to technical glitches/error on the portal.
Held that:- The Hon’ble High Court directed the respondents to consider and act upon the representation dated 30.01.2019 made by the applicant and decide the claim of the applicant in accordance with law, within a period of four weeks.