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A mandamus is issued directing the respondents to consider the innumerable representations made by the petitioner from time to time in a manner so as to enable the petitioner to claim input tax credit either by permitting the petitioner to upload the form on the web portal or by collecting hard copies and processing the same.

Section 140 of the CGST Act, 2017— Transitional Credit - The petitioner prayed for directions to the respondents to consider the representations made by the petitioner for opening of the GST Common Portal so as to enable the petitioner to claim the benefit of the input credit by uploading Form GST-TRAN-3 declaration. The petitioner tried to upload the form GST TRAN-3 declaration but it cannot be uploaded due to technical error. The petitioner, thereafter, raised the said issue with the authorities and requested for necessary action including by submission of hard copy thereof to be considered by the respondents. However, the said representation has not been considered nor any order passed. The court observed that on account of web portal of respondents not having provided or facilitated for uploading, the petitioner not availed the said input tax credit. Held that:- The Hon’ble High Court issued a mandamus directing the respondents to consider the innumerable representations made by the petitioner either by permitting the petitioner to upload the form on the web portal or by collecting hard copies and processing the same.
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