Transitional Credit — Section 140 of Central Goods and Services Tax Act, 2017 — Transitional credit—In the instant case, the petitioner could not upload the statutory form TRAN-1, therefore, on account of technical glitches, the petitioner cannot be deprived of input tax credit benefit which the petitioner is otherwise entitled for.
As per CBDT circular issued by CBDT on 3rd April, 2018,  It has been decided that all such taxpayers, who tried but were not able to complete TRAN-1 procedure (original or revised) of filing them on or before 27.12.2017 due to IT-glitch, shall be provided the facility to complete TRAN-1 filing. It is clarified that the last date for filing of TRAN 1 is not being extended in general and only these identified taxpayers shall be allowed to complete the process of filing TRAN-1.
Held that—After going through the above circular the court convinced that complete procedure has been prescribed for redressal of grievance which the petitioner has raised in this writ petition, particularly of non-uploading of FORM TRAN – 1 due to technical glitches. the petitioner is directed to approach the Nodal Officer of Korba i.e. Assistant Commissioner, State GST, Korba Circle-1 within four days from today by filing representation along with all necessary documents for redressal of his grievance. The writ petition stands finally disposed of. — Sainik Mining & Allied Services Ltd. Vs. Union of India [2018] 2 TAXLOK.COM 181 (Chhattisgarh)