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Entitlement to avail transitional credit

Transitional Credit — Section 140 of the CGST Act, 2017— The application has been filed for urgent hearing on the ground that the issue involved in the present petition is covered in petitioner’s favour by way of a judgment of this Court in Brand Equity Treaties Ltd. & Ors. vs. Union of India. The judgment of this Court in Brand Equity Treaties Ltd. & Ors. has been stayed by the Supreme Court in Union of India Vs. Brand Equity Treaties Limited & Ors., SLP (C) 7425-7428/2020 vide order dated 19th June, 2020.
Held that:-The Hon’ble High Court dismissed the present application for early hearing.—Arien Sales & Marketing Vs Commissioner, Delhi Goods & Services Tax & Anr. [2020] 25 TAXLOK.COM 049 (Delhi)