Section 140 of the CGST Act, 2017 – Transitional Credit –- The intra Court appeal is filed by the department against the order dated 16th March, 2020. The learned Single Bench in the order directed the department to open the portal for the writ petitioners till March 31, 2020. The court observed that since the order impugned in this appeal is identically worded as that of the orders which were impugned in MAT 2 of 2022 etc. batch, the above order will squarely apply to the case on hand.

Held that:- The Hon’ble High Court modified the order and direction issued by the learned Single Bench by granting liberty to the respondents/assessees to file individual tax credit in GSTR-3B Forms for the month of April 2022 in the month of May 2022 and the concerned authorities/assessing officer would verify the genuineness of the claim and proceed in accordance with law.