Section 140 of the CGST Act, 2017 — Transitional Credit –-- The petitioner sought a direction declaring the action of closing the facility to file Form GST TRAN 3 on the common portal as illegal. The Petitioner is a dealer availing credit on Credit Transfer Document. The appointed date was 01.07.2017. However, petitioner could not upload the details in Form GST TRAN 3 within the prescribed period because of technical glitches. The court relied on the decision of the Hon’ble Supreme Court in Union of India vs. Filco Trade Centre Pvt. Ltd. The court observed that it would be in the interest of justice if the petitioner is allowed to upload table 2 of Form GST TRAN 3 within the aforesaid period which will however be subject to due verification of the respondents.

Held that:- The Hon’ble High Court in the light of the above, disposed the writ petition.