Section 140 of the CGST Act, 2017—Transitional Credit — The Petitioner seeking a direction to the respondents to permit the petitioners to correct the bonafide error which has crept in while filing the GST Tran- 1 form because of which the petitioner is deprived of the transitional credit of an amount of Rs.9,74,57,802/- in their electronic credit ledger.

Held that:-The Hon’ble High Court disposed the writ application by way of directing the Respondent to consider the complaint/representation made by the petitioner and take a decision in accordance with law in an expedite manner. — Pragati Automotion Pvt. Ltd. Vs. The Union of India Through Its Revenue Secretary, Department of Revenue,. Ministry of Finance [2019] 8 TAXLOK.COM 059 (Karnataka)