Section 140 of the CGST Act, 2017 –– Transitional Credit –––The petitioner counsel submitted that the as per the order dated 26.03.2019 of this Hon'ble Court, the petitioner appeared before the Nodal Officer and filed the order dated 26.03.2019. The Nodal office communicated on dated 29.03.2019 that the issue has been referred to GSTN and the decision is under process. The counsel for writ petitioner further submitted that this writ petition can be disposed of as closed, as his prayer has since been acceded to.

Held that:- The Hon’ble High Court closed the petition.