Transitional Credit — The object and purpose of the transitional arrangements made under Section 140 of the Act requires to be achieved to its logical end. The request of the petitioner to revise the Form GST TRAN-1for the first time cannot be denied on technicalities. Yokogawa India Ltd. Vs. The Union of India, The Central Board of Indirect Taxes And Customs, The Goods And Services Tax Council [2019] 11 TAXLOK.COM 042 (Karnataka)