Section 140 of the CGST Act — Transitional Credit – The petitioner preferred writ to get ITC for which Form GST TRAN-1 has to be filled up. The Court in several matters observed that the petitioner has to prefer an application before the Nodal Officer and the Nodal Officer, in turn, will send the request of the petitioner to the IT Grievances Redressal Committee and the said Committee will decide the claim of the petitioner for getting ITC by filling up the form of GST TRAN-1.
Held that:- The Hon’ble High Court held that if the petitioner has already preferred such application before the Nodal Officer, the same will be forwarded by the Nodal Officer to the Redressal Committee and if such application is not preferred, the petitioner may file such application and such application, thereafter, will be forwarded by the Nodal Officer to the IT Grievances Redressal Committee within a further period of four weeks. Thereafter the said Committee will take the decision on the claim of this petitioner, in accordance with law.—V.S. International Vs The Goods And Services Tax Network, Union of India, The State of Jharkhand [2019] 12 TAXLOK.COM 110 (Jharkhand)