Section 140 of the CGST Act, 2017 –– Transitional Credit —- The petitioner  prayed for directions to the respondents to either open the online portal so as to enable the petitioner to again file the rectified Tran-I form electronically or accept the manually filed TRAN-1 form with the correction on or before 31.03.2020 for claiming the transitional credit.

Held that:- The Hon’ble High Court directed that there shall be an order of ad-interim stay till 03.08.2020. Call on 03.08.2020.