Section 140 of the CGST Act, 2017 – Transitional Credit - The Petitioner challenged objections raised with regard to distribution and/or utilisation and/or eligibility of ISD credit of Service Tax/excise duty under Section 140 of the Act. The court observed that Hon’ble Apex Court in order dated 22nd July, 2022 has directed the GST Network to open the common portal to file/rectify TRAN-1 and TRAN-2 for a period of two months, i.e., with effect from 1st September, 2022 to 31st October, 2022 to enable the different private parties to avail Transitional Credit.

Held that:- The Hon’ble Court directed that since all the Petitioners can avail of this window, Petitions stand disposed.