Section 140 of the CGST Act, 2017—Transitional Credit -- The Petitioner, sought a writ of mandamus directing the GST council to make recommendations to the Commissioner to extend the time period for filing of GST Tran-1 in the case of the petitioner because his application was not entertained on the last date i.e. 27.12.2017 and he is permitted to file his complete GST TRAN-1 for the necessary transactional credit as per amended Rule 117 (1A).The petitioner has alleged in the petition that despite making several efforts on the last date for filing of the application, the electronic system of the respondent did not respond, as a result of which the petitioner is likely to suffer loss of the credit.

Held that:-The Hon’ble High Court directed the respondents to open the portal before 31st March 2019. In the event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed by them. — Chandra Tyres Vs. Union of India And 3 Others [2019] 10 TAXLOK.COM 022 (Allahabad)