Section 140 of the CGST Act, 2017— Transitional Credit – The court observed that issues involved in this writ petition have been resolved by Hon’ble the Supreme Court of India vide Judgment dated 29.08.2018, wherein guidelines have been issued for opening of the portal.
Held that:- The Hon’ble High Court in view of the fact that opportunity to file the TRAN-1 and TRAN-2 Forms, has been opened to all concerned parties for a period of two months from 01.09.2022 to 31.10.2022, the grievance raised by the petitioner in this writ petition has been ventilated.