Transitional Credit — Section 140 of the CGST Act — The petitioner prayed for reopening the portal immediately to submit GST TRAN-1 Form in the GSTN Portal in terms of section 140 of the Act or alternatively permit the petitioner to submit manually GST TRAN-1 form and allow credit of input tax. The petitioner attempted to file TRAN-1 on 24.12.2017, but as the portal was frozen or jammed, he could not uploaded the TRAN-1. He tried on many occasions but could not upload the same, as portal was not opening. The petitioner brought this to the notice of the respondent authority The respondent intimated the petitioner that his request was not approved on the ground that there is no evidence of error or submission/filing of TRAN-1. The petitioner relied many decisions including the decision of Punjab & Haryana High Court in Adfert Technologies Pvt Ltd v Union of India in CWP No. 30949/2018 (O&M) decided on 04.11.2019,  18 TAXLOK.COM 001 (P&H). The Court observed that in the judgments referred and as the petitioner could not upload the TRAN-1 form electronically due to technical snags and since Government of India has been extending the time regularly for submitting TRAN-1 forms, it is a fit case where the request of the petitioner can be considered.
Held that:- The Hon’ble High Court directed the respondents either to open the portal to enable the petitioner to again file GST TRAN-1 form electronically or in the alternative accept the GST TRAN-1 form manually on or before 30.9.2020. Once it is uploaded or submitted manually, the claim of the petitioner may be processed in accordance with law.—Kun United Motors Pvt. Ltd. Vs. Assistant Commissioner of Central Tax (GST Cell) , The Deputy Commissioner of Central Tax, The Nodal Officer, State of Andhra Pradesh  27 TAXLOK.COM 091 (Andhra Pradesh)