Section 140 of the CGST Act, 2017—Transitional Credit — The Petitioner the petitioner is allocated to the State Tax Authorities under the GST regime and that despite the fact that the petitioner falls under the jurisdiction of the State Tax Authorities, the Nodal Officer of the respondent No.3 has forwarded the issue of technical glitches raised by the petitioner to the concerned GSTN authorities. The petitioner stated that he would make an application for allowing the credit of the central excise and duty under the Form-GST TRAN-1 to both the authorities, namely, the State Tax Authorities as well as the Central Tax Authorities.

Held that:-The Hon’ble High Court issued Notice returnable on 30.01.2019. — Philoden Industries Pvt Ltd. Vs. Union of India [2019] 8 TAXLOK.COM 042 (Gujarat)