Section 140 of the CGST Act, 2017 – Transitional Credit —- The Petitioner sought directions in the nature of Mandamus directing the respondent authorities to permit the petitioner to avail ITC by filing TRAN-1 in the common portal and issue directions to the 7th respondent-GSTN to open common portal for filing TRAN-1 by the petitioner for availing Transitional input tax credit. The court observed that the issue involved in the present petition is directly and squarely covered by the judgment of the Apex Court in the matter of Union of India Vs. Filco Trade Centre Pvt. Ltd. and another passed on 22.07.2022.

Held that:- The Hon’ble High Court directed the concerned respondents to permit the petitioner to avail ITC by filing TRAN-1 in the common portal in terms of the aforesaid judgment of the Apex Court and to open common portal for filing TRAN-1 for availing transitional ITC as expeditiously as possible.