Section 140 of the CGST Act, 2017— Transitional Credit –- The petitioner sought quashing of the Order dated 01.07.2020, by which the application has been rejected on the ground that the petitioner had not filed the said FORM GST TRAN-1 online on GST portal. The counsel for the petitioner submitted that the writ petition has become infructuous as the petitioner has already filed revised TRAN-I during window period granted by the Hon’ble Supreme Court in the case of Union of India and another versus Filco Trade Centre Pvt. Ltd. and another. The court observed that the grievance of the petitioner has already been redressed in view of the said judgment.

Held that:- The Hon’ble High Court closed the petition.