Section 140 of the CGST Act, 2017 —– Transitional Credit —- The petitioner submitted that unreasonable action on the part of the respondent, who has attempted to overreach the direction contained in the order dated 16th September, 2021 of this Court. The counsel for the Petitioner submitted that the attitude of the Department led to much hardship than to resolve the difficulty faced and placed reliance upon the order dated 22nd July, 2022 passed by the Hon’ble Supreme Court of India in the matter of Union of India & Another Vrs. Filco Trade Centre & Another.  

Held that:- The Hon’ble High Court  directed the respondent to adhere to what has been assured in his letter dated 28.10.2021 and further directed that the said Authority shall comply with the directions contained in the above orders of the Hon’ble Supreme Court as well as this Court.