Section 140 of the CGST Act, 2017 --- Transitional Credit – The Applicant prayed to recall the order dated 22.07.2022, on the ground that the applicant has challenged the constitutional validity of Section 140(3)(iv) of the Act, which was not the issue that arose for consideration when a batch of SLPs was disposed of on 22.07.2022. The counsel for the Revenue submitted that he has no objection if the Order dated 22.07.2022 is recalled.

Held that:- The Hon’ble High Court recalled the Order dated 22.07.2022, disposing of SLP(C)No.30333 of 2018, and the said SLP is restored to its original number and file.