Section 140 of the CGST Act, 2017 – Transitional Credit –––- The petitioner sought direction to the first respondent to consider and pass order on the petition/application, dated 12.05.2022 under Section 140(5) of the Act. The petitioner had given an application on 12.05.2022 to consider his representation of giving ITC for the extended days as per Section 140(5). The second respondent had issued a SCN disallowing credit for 20 invoices to the tune of Rs.23,71,301/-. The Counsel appearing for the respondents submitted that it is only a SCN and if he has got any evidence, he has produce the relevant records and reply to the SCN. If the contention of the petitioner is reasonable, the same would be accepted, otherwise, further action it would be taken.

Held that:- The Hon’ble High Court disposed the petition in view of the submission made by the Standing Counsel. Further, directed the respondent to consider the petitioner's representation within a period of three weeks and inform the petitioner about the outcome of the same.