Section 140 of the CGST Act, 2017— Transitional Credit  - The  petitioner counsel submitted that a fresh show cause notice has been issued in respect of migration of Rs. 22 lakhs approximately i.e. tax deducted at source under TRAN-1. The court observed that these developments are not on record.

Held that:- The Hon’ble High Court Posted this matter on 20th June, 2022 and directed the respondent to bring these facts and documents on record by way of a supplementary affidavit latest by 10th June, 2022.