Section 140 of the CGST Act, 2017— Transitional Credit - The petitioner sought quashing the letter dated 12/14.12.2018. The Respondents submitted that the transitional provisions under Section 140 does not allow carry forward of the amount deposited in the PLA. The counsel for the petitioner sought permission to pursue the matter before the competent authority by making an appropriate application for refund.

Held that:- The Hon’ble High Court disposed the petition by stating that if any such application is made, the same may be considered in accordance with law.