Section 140 of the CGST Act, 2017 — Transitional Credit —-- The appeal by the revenue is directed against the order, which was disposed of by a common order passed by the Learned Single Bench dated 4th March, 2020. The court observed that the Hon’ble Supreme Court in a recent decision in the case of Union of India & Anr. – Vs. – FILCO Trade Centre Pvt. Ltd. dated 22nd July, 2022 has issued comprehensive direction with regard to availing of transitional credit through TRAN 1 and TRAN 2. Therefore, no orders are required in this appeal.

Held that:- The Hon’ble High Court disposed the appeal in terms of the order passed by the Hon’ble Supreme Court accordingly.