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The petitioner is entitled to avail the benefit of Cenvat Credit under Section-140( 3) of the Act irrespective of time limit prescribed under Rule-117 of the CGST Rules

Transitional Credit — The petitioner has tried to upload the Form GST TRAN-1 as prescribed under Rule 117 of the GST Rules. However, the same could not be uploaded. The petitioner was able to save the form online. Held that—In view of the Order No.01/2020 of the GST, the grievance of the petitioner can be redressed, if the respondents direct to allow the petitioner to upload the Form GST TRAN-1 on or before 30th March, 2020.

Gallops Infrastructure Ltd. Vs. Union of India [2020] 21 TAXLOK.COM 098 (Gujarat)