Transitional Credit —Section 140 of the CGST Act — The petitioner prayed for reopening the portal immediately to submit GST TRAN-1 Form in the GSTN Portal in terms of section 140 of the Act or alternatively permit the Petitioner to submit GST TRAN-1 manually with a direction to the Respondents to consider the same in accordance with law. The Petitioner could not upload the Form GST TRAN-1 due to technical glitches in terms of poor internet connectivity and other technical difficulties on the GST common portal. The Petitioner met the Nodal Officer from time-to-time explaining his grievances in uploading the Form TRAN-1 apart from addressing letters to the concerned.
Held that:- The Hon’ble High Court directed the respondents to permit the Petitioner to submit GST TRAN-1 Form electronically or, in the alternative, manually, by fixing a cutoff date, within a period of 30 days from the date of receipt of judgment.— G.K. Exim Vs. The Deputy Commissioner, The Assistant Commissioner (ST) , The Union of India, The Chief Commissioner (State Tax), The State of Andhra Pradesh, Goods And Services Tax Council  27 TAXLOK.COM 090 (Andhra Pradesh)