Transitional Credit — Section 140 of the CGST Act, 2017— The petitioner claimed that it is liable for ITC on the purchase of goods from the manufacturer. At the time of enactment of GST Act, 2017, the petitioner was entitled for taking the ITC. Rule 117 of the Rules provides the procedure of transaction of credit pertaining to pre-GST period under section 140 of CGST Act, 2017. The petitioner tried to access the GST portal to file its Form TRAN-1, but the same was not accessible due to technical glitch which continued throughout the day. The site of the GST portal could not be opened, though the petitioner had tried his best to file its Form TRAN-1. Later the petitioner approached the Nodal Officer, IT Redressal Committee but with no results.
Held that:- The Hon’ble High Court directed the petitioner to approach the respondent by moving a fresh application within a period of three weeks. The respondent is directed to look into all the grievances of the petitioner, and take necessary steps to redress the same within a period of four weeks thereafter. — Committee of Management, Sadhan Sahkari Samiti Ltd. Vs. State of U.P. And 7 Others  28 TAXLOK.COM 002 (Allahabad)