Section 140 of the CGST Act, 2017 – Transitional Credit –-–-The petitioner submitted that due to technical glitches in the web site he could not successfully transition the credit for utilization. The counsel for the petitioner submitted that the petitioner had sent a representation dated 26.11.2019 inrespect of the TRAN-I returns. The counsel for the respondent submitted that there is no scope for maintaining the TRAN-I and therefore this writ petition is devoid of merits. The court placed its reliance on the decision of the Hon'ble Division Bench of this Court in the case of Commissioner of GST and Central Excise,Vs. M/s.Bharat Electronics Limited vide order dated 18.11.2021 42 TAXLOK.COM 050.

Held that:- The Hon’ble High Court directed the respondent to consider the petitioner's representation dated 26.11.2019 and dispose the same within a period of three months in the light of the observations of the Hon'ble Division Bench of this Court in the above case.