Section 140 of the CGST Act, 2017 – Transitional Credit - The Petitioner challenged the objections raised with regard to transition and distribution of CENVAT Credit by ISD of the balance of Service Tax/ Excise Duty as on 30.06.2017. The court observed that Hon’ble Apex Court in order dated 22nd July, 2022 has directed the GST Network to open the common portal to file/rectify TRAN-1 and TRAN-2 for a period of two months, i.e., with effect from 1st September, 2022 to 31st October, 2022 to enable the different private parties to avail Transitional Credit.

Held that:- The Hon’ble Court directed the Respondents to open the common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months, i.e., w.e.f. 01.09.2022 to 31.10.2022 in compliance with the Order of the Hon’ble Supreme Court of India. The petitioner’s recipient units can file revised declaration in Form GST TRAN 1, either electronically or manually (where electronically is not possible), for taking the credit already distributed to them by the ISD unit of Petitioner by issuing invoices. Respondents and the authorities concerned shall not proceed to adjudicate the above and other Show Cause Notices issued to Petitioner and their units for transition of credit in the Petitioner’s ISD registration and its subsequent distribution.