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Present writ petition has been filed seeking amendment/ revision/correction of TRAN-1, as well as to allow filing of the corrected TRAN-1 along with TRAN-2, either by providing the option at the GSTN website/portal or by accepting the amended TRAN-1 and TRAN-2 manually.

Section 140 of the CGST Act, 2017 — Transitional Credit – The Petitioner sought amendment/ revision/correction of TRAN-1, as well as to allow filing of the corrected TRAN-1 along with TRAN-2, either by providing the option at the GSTN website/portal or by accepting the amended TRAN-1 and TRAN-2 manually and thereby allow the Petitioner to carry forward and claim the transitional ITC amount of Rs. 4,49,438/- for the supplies made in the months of July, 2017 to December, 2017. Held that:- The Hon’ble High Court issued notice and listed it on 18th March, 2022.
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