Section 140 of the CGST Act, 2017 — Transitional Credit – The court in previous order dated 06th September 2019 has directed the respondents to permit the applicants to allow filing of declaration in form GST TRAN-1 and GST TRAN-2. The applicant submitted that the respondents have failed to give effect to the directions issued by this Court. The respondent counsel submitted that the process to comply and give meaningful effect to the directions issued by this Court is underway and within a short time it should materialize. The court in the order dated 22.12.2021 has directed the respondent to come up with reply. The court observed that now the problem has been resolved. The respective applicants have received the credit.

Held that:- The Hon’ble High Court disposed of the aapplications accordingly.