Section 140 of the CGST Act, 2017 – Transitional Credit -- The Petitioner prayed for directing the respondents to re-open the GSTN portal to enable the petitioner to file revised Form GST TRAN-1 online or accept the manual copy of the revised Form. The court observed that petitioner is unable to transit the credit because petitioner’s registration has been cancelled. Sub-section 3 of Section 29 provides cancellation of registration under this section shall not affect the liability of the person to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation. Therefore, it is imperative for petitioner to be permitted to transition the credit to new GST regime. The petitioner cannot be permitted to forgo a sum of Rs.39,13,025/- which according to petitioner is entitled to deemed excise credit

Held that:- The Hon’ble Court directed the petitioner to submit the physical application for restoration of the registration; the application, subject to paying all necessary fees and filing requisite documents, shall be considered and registration shall be restored by not later than 22nd November 2022. The window for TRAN-1 and TRAN-2 migration is open till 30th November 2022. If it is not resolved by 28th November 2022, petitioner is permitted to file manually for migration of TRAN-1 and TRAN-2 and the Nodal Officer shall consider the same.