Section 140 of the CGST Act, 2017— Transitional Credit– The writ applicant sought directions to the respondents to permit the petitioner to file revision of GST TRAN-1 electronically or manually and allow the credit of the ITC as claimed in accordance with Section 140(3) of the Act. The petitioner submitted that specific right given under Section 140 of the Act could not be curtailed or defeated on account of procedural lapse. The petitioner submitted that two communications have already been sent to respondents but both these communications have not been replied. The respondent submitted that the petitioner ought to have approached the concerned department even if there has been no response as direct approach in this court by way of writ petition is not desirable.
Held that:- The Hon’ble High Court disposed the writ by way of not entertaining the petition and not touching the merit part of the case of the petitioner and directed the respondent to respond to the communication of the petitioner within four weeks from the date of receipt of this order.—SK Green Home Appliances Pvt. Ltd. Vs Union of India [2020] 25 TAXLOK.COM 019 (Gujarat)