Section 140 of the CGST Act, 2017— Transitional Credit —-- The petitioner challenged Order dated 12.06.2020, whereby his application dated 12.06.2020 with FORM GST TRAN-1 manually filed was rejected on the ground that the petitioner had not filed the said FORM GST TRAN-1 online on GST portal. The court observed that the petitioner has already filed revised TRAN-I during window period granted by the Hon’ble Supreme Court in the case of Union of India and another versus Filco Trade Centre Pvt. Ltd. and another, thus the grievance of the petitioner has already been redressed.

Held that:- The Hon’ble High Court closed the proceedings.