Section 140 of the CGST Act, 2017 – Transitional Credit —- The intra-Court appeal is directed against the order dated 2-12-2021 passed by the Learned Single Judge, whereby decision of this Court in the case of Union of India v. Asiad Paints Limited and Others has been followed and permitted the respondent to file once again rectified TRAN-I Form electronically or manually within a period of 30 days. The Appellant does not dispute that the controversy. The court found no reason to interfere with the order of the Learned Single Judge.

Held that:- The Hon’ble High Court dismissed the appeal.