Section 140 of the CGST Act, 2017 — Transitional Credit –-- The petitioner prayed for directions (i) declaring that the instruction No. 6 provided in Form GSTR 6 is ultra vires Section 140 (7) of the Act (ii) direct the Respondent No. 2 of facilitate distribution of transitioned CENVAT credit by the Petitioner amounting to INR 1,76,90,556/-, (iii) direct Respondent No.2 to resolve the grievance raised by the Petitioner within four weeks.

Held that:- The Hon’ble High Court posted the matter after four weeks for counter.