Section 140 of the CGST Act, 2017 – Transitional Credit -- The petitioner sought writ of Mandamus or any other direction declaring the inaction of the Respondents to reopen the portal immediately enabling the petitioner to file TRAN-1 and to claim Credit Carry Forward of Rs.42,05,365/-, which is entitled by the petitioner, as per Section 140(3), as arbitrary, contrary to the provisions of the Act. The counsel placed reliance upon the order dated 22.07.2022 passed by the Hon’ble Supreme Court.

Held that:- The Hon’ble High Court allowed the petition in terms of order of the Hon’ble Supreme Court.