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Transitional credit will not allowed if there was no evidences of error in submission of TRAN-1.

Transitional Credit — Writ petitions have been filed by the petitioners being aggrieved by non filing of Form GST TRAN-1 at common portal allegedly because of various system error/technical glitches at the portal throughout the period during which the Form was available, which resulted in denial of transactional credit of central excise paid on goods in terms of Section 140 of the CGST Act. Once the respondents after going through the log came to the conclusion that there was no evidence of error or submission/filing of Form GST TRAN-1 by the petitioners, the petitioners on account of alleged vested right cannot seek the relaxation in the limitation and reopening of the portal for the purpose. No case for interference as sought by the petitioners is made out. Writ petitions dismissed. — Shree Motors, (Proprietor Pradeep Choudhary) Versus Union of India, The Goods And Service Tax Council (GST Council) , Goods And Service Tax Network (GSTN) , Central Board of Indirect or Taxes And Customs, Assistant Commissioner, Office of Central Goods And Service Tax And Gaurav Industries Vs. GST Council Secretariat, Commissioner, CGST Commissionerate, Assistant Commissioner, CGST Division-D, Range Pali [2020] 22 TAXLOK.COM 046 (Rajasthan)