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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 Rules

Transitional Credit — In the instant case, the petitioner submitted that at the time of uploading the Form GST TRAN-1 due to technical glitch, the same could not be uploaded. there is no fault on the part of the petitioner so as to avail the benefit of transitional credit as per the Section 140 of CGST Act.

Held that—In view of the Order No.01/2020 of the GST, the grievance of the petitioner can be redressed, if the respondents are directed to allow the petitioner to upload the Form GST TRAN-1 on or before 31st March, 2020.

Topline Switchgear Pvt. Ltd Vs. Union of India [2020] 21 TAXLOK.COM 096 (Gujarat)