Transitional Credit — Section 140 of the CGST Act, 2017— The petitioner sought a direction to the respondents to grant option to the petitioner to file the GST TRAN-1 by opening the GST Portal as the said application could not be filed for claiming necessary transitional credit due to non-opening of the GST Portal. The Court observed that a number of such petitions on similar issue have been filed before this Court and are pending.
Held that:- The Hon’ble High Court listed the petition after six weeks. In the meantime, the Court directed the respondents to consider reopening of the portal and in the event the same is not feasible the respondents shall entertain the GST TRAN-1 of the petitioner manually and pass orders thereon after due verification of the credits.—Kanpur Packagers Pvt. Ltd. Vs. Union of India And 3 Others [2020] 26 TAXLOK.COM 009 (Allahabad)