Section 140 of the CGST Act, 2017--- Transitional Credit —- The applicant/respondent filed review petition/application against order dated 10.10.2022. The court observed that the prayers made in the writ petition were allowed, not as a matter of concession, but because of the position of law as declared by the judgments referred to in paragraph 4 of their order dated 19.09.2022. Even, the petitioner/non-applicant was entitled to relief in terms of the judgment rendered by the Supreme Court in Union of India & Anr. v. Filco Trade Centre Pvt. Ltd. 2022 (7) TMI 1232. Therefore, review of order dated 10.10.2022 is not called for.
Held that:- The Hon’ble Court closed the review petition/application.