Section 140 of the CGST Act, 2017 — Transitional Credit – The petitions coming for hearing upon perusing the petitions and the respective affidavits filed in support thereof and upon hearing the arguments of the petitioner and of respondent. The respondent No.2 sought four (4) weeks time to take instructions and file a counter. The petitioners’ submitted that applications for uploading of TRAN-1 Form have been filed on 28.05.2018. Though this was filed before the Nodal Officer, Chennai, the same has been transferred to the Nodal Officer, Coimbatore, being the appropriate authority. The impugned order dated 22.03.2019 has been passed by the respondent without hearing.
Held that:- The Hon’ble High Court permitted the petitioner to appear before the Nodal Officer at Coimbatore on 24.04.2019 along with the requests/objections filed till date. List on 12.06.2019.
Precision Rubber Industries Pvt. Ltd. Vs The Goods And Service Tax Council (GST Council) , The Commissioner of GST & Central Excise  11 TAXLOK.COM 114 (Madras)