Section 140 of the CGST Act, 2017— Transitional Credit -- The petitioner is aggrieved by the technical difficulties faced by him on account of certain limitations in the GST Forms which it has to upload digitally. It is contended that pursuant to Notification dated 10.09.2018 (No.48/2018) issued by the GST Council, such entities and individuals facing difficulties on account of “technical difficulties” in uploading the relevant data and information in the concerned forms on the website can do so within the extended time i.e. till 31.03.2019. This position is not disputed by the Respondent. It is contended that since the petitioner’s grievance concerns the State GST Forms, and in the absence of the GST Council, the court should not issue any blanket directions.

Held that:-The Hon’ble High Court directed the GST Council to enable the petitioner to fill the form online. In case it is not possible to do so within the time prescribed, the respondents are hereby directed to entertain the concerned Forms manually and process it in accordance with law. — Comnet Vision (India) Pvt. Ltd. Vs. The Commissioner Department of Trade And Taxes [2019] 10 TAXLOK.COM 102 (Delhi)