Section 140 of the CGST Act, 2017 – Transitional Credit ––- The petitioner challenged order rejecting the transition of the ITC. The counsel for the petitioner placed its reliance upon the judgment of Hon’ble Apex court and observed that direction No.2 permits ‘any aggrieved registered assessee’ to avail the relief of transition, the petitioner prefers to approach the authorities taking benefit as extended by the Hon'ble Supreme Court. It prayed that the order passed on 05.07.2022 be recalled and the petitioner be permitted to withdraw this writ petition with liberty to avail the benefit of the judgement of the Supreme Court.  

Held that:- The Hon’ble High Court disposed Writ Petition as withdrawn.