Section 140 of the CGST Act, 2017— Transitional Credit -– The petitioner is a company registered under the CGST Act, 2017 has prayed to (a) issue writ declaring Rule 117 and Form GST TRAN-1 as ultra vires to section 140(5) and Section 164 of the Act, and also offends Article 14, Article 19(1)(g), Article 265 and Article 300A of the Constitution of India, 1950; (b) issue writ declaring Section 164 of the Act as unconstitutional as it suffers from vice of excessive delegation;(c) to issue writ(s) directing the respondents to allow rectification of GST – TRAN-1, to enable credit of carry forward of Credit on eligible duties of goods and services in transit in electronic credit ledger in terms of section 140(5) of the Act either by opening of GSTN portal or to allow it to be filed manually.
Held that:- The Hon’ble High Court dismissed the petition on the ground that the petitioner had pointed out a typographical error in filling up figure of unused CENVAT credit available, and said mere typographical error should not be the governing factor for deciding substantive rights.—Jay Chemical Industries Limited Vs Union of India [2018] 05 TAXLOK.COM 113 (Gujarat)