Transitional Credit — Section 140 of the CGST Act — The petitioner submitted that he is not being able to file an online application, which is the only present mode available, regarding its GST Transition Credit, since the concerned website of the respondent-authorities was not functioning properly. The last date for filing such application has been fixed on June 30, 2020, the petitioner submitted for being able to present the application prior to such cut-off date, if necessary manually. The petitioner submitted that the respondents have already been served with a notice of the writ petition, although none appeared.
Held that:- The Hon’ble High Court directed the respondents to accept manual filing of the GST Transition Credit applications as well as to reopen the concerned website, enabling all applicants, including the petitioner, to file such applications prior to June 30, 2020.—SMVD Polypack Limited Vs Commissioner of CGST and CX, Kolkata North Commissionerate & Ors.  25 TAXLOK.COM 028 (Calcutta)