Section 140 of the CGST Act, 2017 —– Transitional Credit —- The petitioners sought directions to the respondent authorities to permit the petitioners to file ‘Form GST Tran-I’ to enable the petitioners to claim the carried forward eligible duties of CENVAT/Input Tax Credit on account of Service Tax, Central Excise and VAT in terms of Section 140 of the Act. The advocate for the petitioners stated that the issue involved has been answered by the Apex Court in case of Union of India and anr vs. Filco Trade Centre Pvt. Ltd and anr.  The court observed that the decision of the Supreme Court shall govern the right of the parties.

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