Section 140 of the CGST Act, 2017— Transitional Credit -– The petitioner pointed out the urgency and that being if he is not allowed to upload the Trans-I return, then he would not get credit of ITC. The petitioner undertook to remove the objections, if any, positively within a period of three weeks.
Held that:- The Hon’ble High Court issued notice returnable within four weeks. Further, directed the respondents to provisionally allow the petitioner to upload the Trans-I return by opening a window by whatever mode.—Jay Bee Industries Vs Union of India And Others [2018] 04 TAXLOK.COM 136 (Gujarat)