Transitional Credit — Section 140 of the CGST Act — The Petitioner sought a direction to the respondents to allow him to submit GST TRAN-1 form claiming input tax as provided under 140(3) of the Act. The petitioner submitted that on account of technical snag, they could not upload the details. Government of India vide notification dated 10.09.2018, extended the time up to 31.03.2019.
Held that:- The Hon’ble High Court held that there is no difficulty for the petitioner to upload such details within the above time. The respondents shall allow to upload such details within the above time.—K.V.P. Sadayandi, Pothys, Cheran Automobiles Vs Goods Service Tax Council [2019] 10 TAXLOK.COM 139 (Kerala)