Section 140 of CGST Act, 2017— Transitional Credit ----- The petitioner prayed to issue a writ of Certiorari quashing the impugned order dated 25.10.2021 and also to issue a writ of Mandamus commanding the respondent not to take any action against the petitioner regarding the impugned order. The counsel for the petitioner relied upon the order dated 21.01.2020 passed by the Division Bench of the Delhi High Court in M/s Pitambra Books Pvt. Ltd Vs. Union of India and others, wherein the it was directed to either open the online portal so as to enable the petitioner to file tax refund electronically, or to accept the same manually.

Held that—The Hon’ble High Court directed that till the next date of hearing, the effect and operation of impugned order dated 25.10.2021 are stayed. List on 10.03.2022.