Section 140 of the CGST Act, 2017--- Transitional Credit - The court in order dated 19.09.2022 has observed that the principal grievance is that the respondents are seeking to recover accumulated credit transitioned by it in terms of Section 140 in respect of Input Service Distribution. The respondent counsel submitted that in view of the judgments referred to in order dated 19.09.2022, this writ petition can be allowed.

Held that:- The Hon’ble High Court set aside the instructions dated 05.07.2018, and restrained the respondents from enforcing recovery of accumulated credit transitioned concerning ISD.