Section 140 of the CGST Act, 2017—Transitional Credit —-- The petitioner challenged an order dated 21.12.2022, on the ground of violation of principles of natural justice. The petitioner had submitted a declaration in its return on 30.06.2017 that there is Nil inventory but the respondents have not given due consideration to the said fact and has passed the order. The court observed that there is a statutory appellate remedy available to the petitioner as per Section 107 of the Act. The principles of natural justice have not been violated by the respondents as seen from the impugned order in original. The contentions raised by the petitioner will not amount to violation of principles of natural justice.

Held that:- The Hon’ble High Court directed the petitioner to approach the statutory appellate authority if aggrieved by the impugned order-in-original.