Section 140 of the CGST Act, 2017 —– Transitional Credit —- The petitioner challenged the order dated 25.11.2021 passed under section 73 and also sought permission to allow filing of revision/rectification of the statutory form TRAN-1 either electronically or manually. The advocate for the petitioner stated that the issue involved has been answered by the Apex Court in case of Union of India and anr vs. Filco Trade Centre Pvt. Ltd and anr.  The court observed that the decision of the Supreme Court shall govern the right of the parties.

Held that:- The Hon’ble High Court disposed the petition accordingly. Further directed that if the petitioner fails to avail the said benefit from 01.09.2022 to 31.10.2022, then the respondents shall be free to take action in accordance with law.