Section 140 of the CGST Act, 2017—Transitional Credit — The Petitioner, sought a writ of mandamus directing the GST council to make recommendations to the State Government to extend the time period for filing of GST Tran-1 because his application was not entertained on the last date and he has filed his complete application for the necessary transactional credit. The petitioner submitted that despite making several efforts on the last date for filing of the application, the electronic system of the respondent did not respond, as a result he is likely to suffer loss of the credit. The respondent submitted that there are instructions to state that some new committee is likely to be formed, which will take care of the individual cases probably within next two weeks.

Held that:- The Hon’ble High Court allowed one month's time to file a counter affidavit and directed the respondent to reopen the portal within two weeks from today. In the event they do not do so, they will entertain the application of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. — Continental Milkose India Limited Vs. Union of India And 4 Others [2019] 9 TAXLOK.COM 032 (Allahabad)