Section 140 of the CGST Act, 2017—Transistional Credit -- The petitioner pointed out that various other cases on the issue of transitional credit including one such being Writ Tax No.887 of 2019 (Elite Enegry Automotives Pvt. Ltd. vs. Union of India & 4 Ors.,  15 TAXLOK.COM 004 (Allahabad)) are pending. The Court observed that in view of the interim order passed in the above case, they are also inclined to grant the same protection.
Held that:- The Hon’ble High Court held that the respondent shall reopen the portal within two weeks from today. In the event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits. List this matter after six weeks.—MLJ Impex Ltd. Vs Union of India Through Secretary Ministry of Finance (Department of Revenue) And 4 Others  25 TAXLOK.COM 056 (Allahabad)