Section 140 of the CGST Act, 2017 – Transitional Credit —- The Petitioner sought directions to the respondents to grant the credit irrespective of the time limits mentioned in the Act. The court observed that the issue involved in the present petition is directly and squarely covered by the judgment of the Apex Court in the matter of Union of India Vs. Filco Trade Centre Pvt. Ltd. and another passed on 22.07.2022 and relied upon the decision in the matter Wonderla Holidays Ltd. Vs. The Assistant Commissioner of Central Taxes and others –High Court of Kerala vide order dated 12.08.2022 and this Court Order dated 29.07.2022 in the case of M/s. Ashoka Buildcon Ltd. Vs. The Union of India and others.

Held that:- The Hon’ble High Court directed the concerned respondents to comply with the orders and directions issued by the Apex Court, this Court and the High Court of Kerala referred.