Section 140 of the CGST Act, 2017 – Transitional Credit —-The court observed that the issue relates to the issue of availing Transitional Credit while migrating to the GST regime and 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.
Held that:- The Hon’ble High Court directed the concerned respondents to comply with the orders and directions issued by the Apex Court.