Section 140 of the CGST Act, 2017 —–Transitional Credit –ITC of Cess –--The petitioner counsel has relied upon a Division Bench decision of the Bombay High Court in the case of Godrej & Boyce Mfg. Co. Ltd. Vs. Union of India & Ors., to contend that the issue raised herein is no more res integra and, therefore, approaching the appellate authority under the statute would be an exercise in futility. The court asked the respondent counsel to submit as to whether the Bombay High Court decision continues to hold the field or has been challenged further.

Held that:- The Hon’ble High Court listed the matter on 25.01.2022.