Transitional credit—In the instant case, the main grievance of the petitioner is that even though they are entitled to claim transitional credit as per Section 140 of the CGST Act, 2017 r/w Section 140 of the TNGST Act, 2017, such input tax credit fails to appear in the electronic credit, despite the fact that the petitioner duly complied with the requirements for transition of credit on input tax.

Held that—It is not in dispute that a circular has already been issued on 03.04.2018 by the Central Board of Indirect Taxes, by setting up a Grievance Redressal Mechanism to address certain grievance of the Assesses, which contemplates the appointment of a Nodal Officer to address the problem faced by the tax payers in the GST portal during the transitional period.  it is for the petitioner/Assessee, to submit their application ventilating their grievance in accordance with the said circular, before the concerned Nodal Officer. [M/S. ANKIT ISPAT PRIVATE LIMITED VERSUS THE GST COUNCIL REPRESENTED BY ITS FINANCE SECRETARY, THE GOODS AND SERVICE TAX NETWORK (GSTN) , THE COMMISSIONER OF GST AND CENTRAL EXCISE, THE ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE, THE GOVERNMENT OF PUDUCHERRY] [MADRAS HIGH COURT][2018] 3 TAXLOK.COM 38 (Mad)