Section 140 of the CGST Act, 2017—Transitional Credit— The Petitioner, a private limited company, engaged in the business of trading in imported and domestically procured plastic and raw materials of plastics. The petitioner filed a representation on 6.3.2018 seeking to facilitate the petitioners for filing Form GST Tran-1. In view of the Notification issued by the Commissioner dated 17.09.2018 extending the period for submitting Tran-1 till 31.3.2019, the writ petition does not survive for consideration.

Held that:-The Hon’ble High Court dismissed the writ petition as having become infructuous. — Ravago Shah Polymers Pvt. Limited Vs. The Union of India Represented By Its Secretary Minist [2019] 8 TAXLOK.COM 057 (Karnataka)