Section 140 of the CGST Act, 2017 – Transitional Credit -- The Petitioner submitted that when they transitioned credit by the ISD registration to their units/offices, they were not able to distribute/recognise and report the distribution, as there were procedural and functional difficulties in relation to the GST forms and portal. The court observed that Hon’ble Apex Court in order dated 22nd July, 2022 has directed the GST Network to open the common portal to file/rectify TRAN-1 and TRAN-2 for a period of two months, i.e., with effect from 1st September, 2022 to 31st October, 2022 to enable the different parties to avail Transitional Credit.

Held that:- The Hon’ble Court directed that the Petitioner, through its respective units/offices can avail this window and file GST TRAN-1/revised GST TRAN-1 at the units/offices. The GST TRAN-1/revised GST TRAN-1  will be basis the manual ISD invoices issued/to be issued by ISD of petitioner subject to aggregate credit cumulatively not exceeding the ISD credit available.