Section 140 of the CGST Act, 2017 — Transitional Credit – The petitioner approached the respondents seeking reopening of TRAN-1, which, according to petitioner it is unable to do on account of technical glitches. The respondents, circulates a copy of Notification dated 31.01.2019, pointing out that the technical glitches must relate to difficulty in accessing the common portal and not technical errors in the claim made by the petitioner. The petitioner has already sought a revision earlier.
Held that:- The Hon’ble High Court directed the petitioner to appear before the Nodal Officer on 27.03.2019 along with all materials in their support. Appropriate orders shall be passed by the Officer on or before 29.03.2019, in accordance with law. List on 02.04.2019.— Parekh Integrated Services Pvt. Ltd. Vs The Commissioner of GST & Central Excise  10 TAXLOK.COM 142 (Madras)