Section 140 of the CGST Act, 2017 – Transition Credit –- The petitioner prayed for a Mandamus to permit the petitioner to upload the GST – TRAN-1 Form either by opening the GST portal or by allowing them to file manually. The petitioner did not upload GST - TRAN-1 in time and sent a representation on 26.06.2020 explaining the reasons for not filing TRAN-1 form in time in terms of Section 140 of the Act. The petitioner relied on the decision of the Delhi High Court in Brand Equity Treaties Limited Vs. The Union of India and others dated 02.03.2020, which has been appealed before the Hon'ble Supreme Court. The court placed its reliance on various court decisions.

Held that:- The Hon’ble High Court directed the respondents to verify whether indeed the petitioner had not utilized the ITC under VAT regime, which could not be transmitted by filing TRAN-1 form in terms of Section 140 of the Act. If such transition was permissible, but for the reasons given in the Writ Petition, the same should be allowed to be utilised by allowing the petitioner either to file a manual TRAN-1 form or by making direct credit to the electronic credit register to the petitioner. The respondents shall examine the same and pass appropriate orders.