Section 140 of the CGST Act, 2017 — Transitional Credit —-- The petitioner  submitted that on account of a technical glitch, the Form TRAN-1 could not be uploaded in time or in appropriate form. The court observed that the decision which were rendered have clearly brought out the difficulties faced by the assesses and also as to how the assesses having substantially complied with the requirement under law and having been entitled to credit on account of transition to the GST regime which is beyond the purview of the assessee and the assessee cannot be put to prejudice on account of technicalities. The directions issued by the learned Single Judge that the authorities have been directed to open the portal so that the assessee may be able to file their respective TRAN-1 return or revise return or re-revise return.  Instead of directing the portal to be open, the direction issued in Hans Raj Sons is more assessee friendly.

Held that:- The Hon’ble High Court disposed the writ petitions by granting liberty to the petitioners to file individual tax credit in GSTR-3b forms for the month of June, 2022 to be filed in the month of July, 2022 subject to verification of genuineness of the claim of the petitioner.