Transitional Credit — Section 140 of the CGST Act, 2017— The petitioner, a registered dealer filed the writ petition seeking a direction to the respondents to open the portal to enable the petitioner to seek transitional Credit of Rs. 1,79,85,755/- lying as credit balance in its account instead of Rs. 1,62,74,543/- inadvertently claimed by it. The petitioner submitted that due to an inadvertent human error he claimed wrong transitional credit.
Held that:-The Hon’ble High Court issued notice and directed to list the same on 16th September, 2020.—Scandia Motorcars Pvt. Ltd. Vs Union of India & Ors.  25 TAXLOK.COM 044 (Delhi)