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Section 140 of CGST Act, 2017 — The respondents are directed to re-open the portal for filing of form TRAN-1 without time frame.

Section 140 of CGST Act, 2017 — Transitional Credit — The petitioner sought directions to extend the time period for amending the GST Tran-1 because his application was not fully entertained on the last date and to file his complete GST TRAN-1 for the necessary transactional credit. The respondents were directed to reopen the portal within two weeks and in the event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. — G.E.T and D, India Limited Vs. Union of India 4 Others [2019] 16 TAXLOK.COM 016 (Allahabad)