Section 140 of the CGST Act, 2017— Transitional Credit - The petitioner availed transitional credit through TRAN-1. However, a mistake was committed while uploading the necessary details. The petitioner has sought to rectify the same. But in the meanwhile the filing under the portal was closed. The court placed reliance upon the decision by the Hon’ble Apex Court, whereby GSTN was directed to open common portal for filing concerned forms for availing Transitional credit through TRAN-1 and TRA-2 for two months. The court observed there is no reason why the benefit given under the Hon’ble Apex Court judgment should not be given to the petitioner.

Held that:- The Hon’ble High Court permitted the Petitioner to revise/correct/amend TRAN-1 details filed by it and the respondent authorities shall consider the said revision/correction/amendment if any, in accordance with law.