Section 140 of the CGST Act, 2017— Transitional Credit –- The petitioners prayed for quashing the Order by which the application with FORM GST TRAN-1 manually filed by the petitioner has been rejected. The court observed that as per order dated 22.07.2022 passed by the Apex Court, any aggrieved registered assesse shall file relevant Form TRAN-1 and TRAN-2 or revise the already filed Form, within the window period of 01.09.2022 till 31.10.2022. The case of the petitioner would also abide by the said direction.

Held that:- The Hon’ble High Court disposed the writ petition by allowing the petitioner to avail of the direction issued by the Apex Court.