Section 140 of the CGST Act, 2017 – Transitional credit - The counsel for the parties jointly stated that the facts in all these petitions are almost identical and the judgment delivered by this Court in Writ Petition No. 1690/2019 would apply to the other matters. The petitioners sought directions to the respondents to allow the revision of the Form TRAN-1 and Form TRAN-2 and to allow the petitioner to take credit under section 140(3) on the invoices missed out during the initial filing. The petitioner filed Form TRAN-1, but inadvertently did not claim approximately Rs. 13,17,956/- in the said Form TRAN-1. There was no option available to the petitioner to revise the Form TRAN-1 after 27th December, 2017. The court observed that the interest of justice would be served if they allow the petitioner to correct Form TRAN-1 and to file Form TRAN-2 without prejudice to the rights and contentions of both the parties. The authority shall also decide the effect of the judgments of this Court in the case of Heritage Lifestyles and Developers and Private Limited and also Nelco Limited.

Held that:- The Hon’ble High Court disposed the petition accordingly.