Section 140 of the CGST Act, 2017--- Transitional Credit —- The petitioner sought relief as the respondents are seeking to recover accumulated credit transitioned by it in terms of Section 140 in respect of Input Service Distribution. The counsel for the petitioner relied on the Judgement dated 23.08.2022, rendered by the Bombay High Court titled Unichem Laboratories Limited v. Union of India and 4 Ors, Judgement dated 29.08.2022, rendered by the Bombay High Court titled Colgate Palmolive (I) Limited v. Union of India & Ors, Judgement dated 11.02.2022, rendered by the Gujrat High Court, titled Bodal Chemicals Ltd. v. Union of India.
Held that:- The Hon’ble Court listed the matter on 10.10.2022.