Section 140 of the CGST Act, 2017 – Transitional Credit -  The Petitioner prayed for a direction upon the Respondent Authorities to allow the petitioner to file Form GST TRAN-I in order to carry forward the transitional credit into its electronic credit ledger from the Pre GST Regime to GST Regime. The court observed that Hon’ble Apex Court in order dated 22nd July, 2022 has directed the GST Network to open the common portal to file/rectify TRAN-1 and TRAN-2 for a period of two months, i.e., with effect from 1st September, 2022 to 31st October, 2022 to enable the different parties to avail Transitional Credit.

Held that:- The Hon’ble Court directed that the case of the petitioner shall accordingly abide by the directions passed by the Apex Court.