Section 140 of the CGST Act, 2017—Transitional Credit — The Petitioner sought for a writ of mandamus or direction, directing the respondents to consider the physical copy of Form GST TRAN-1 be entertained and credit be given to the electronic ledger of the petitioner or in the alternative direct the respondents to open the Electronic Ledger and enable the petitioner to file GST Tran-1 online for entering the credit. The petitioner was not allowed to upload the declaration in form GST Tran- 1 due to technical glitches in the GST common portal and the request made by the petitioner with the respondents has not availed any benefit. By virtue of the amendment to Rule 117, by inserting sub-rule 1(a) with effect from 10.09.2018, the time period specified for uploading the Form in Tran- 1 has been extended upto 31.03.2019, if it is relating to the technical difficulties. If the registered person could not submit the declaration by the due date on account of technical difficulties on the common portal. The petitioner is required to approach the Nodal Officer who is empowered to redress the grievance of the petitioner relating to the technical glitches on GST Portal in terms of the Circular dated 03.04.2018.

Held that:-The Hon’ble High Court held that the petitioner shall appear before the Nodal Officer by 29.03.2019. The Nodal Officer shall address the grievances of the petitioner in accordance with law in an expedite manner. — Universal Builders Vs. Union of India Ministry of Finance Department of Revenue, State of Karnataka Department of Finance [GST Wing] , Goods And Service Tax Council [2019] 10 TAXLOK.COM 062 (Karnataka)