Section 140 of the CGST Act, 2017—Transitional Credit -- The Petitioner, requested for issuance of a writ in the nature of mandamus directing the respondents to permit carry forward of input tax credit. The respondent submitted that a request of filing GST Tran-I, have been rejected in terms of Notification No.48/2018-CT dated 10.09.2018. The petitioner submitted that he may be allowed to withdraw the present petition with liberty to the petitioner to file fresh one on the same cause of action by challenging his rejection of request.

Held that:-The Hon’ble High Court dismissed the writ as withdrawn. — Precision Tech Enterprises Vs. Union of India And Others [2019] 10 TAXLOK.COM 013 (P&H)