Section 140 of the CGST Act, 2017—Transitional Credit -- The Petitioner, sought directions to the respondents to allow the petitioner to avail transitional credit by either updating the electronic credit ledger at the back end or accepting the details of transitional credit manually submitted by the petitioner and update the electronic credit ledger at the backend. A further prayer for directing the respondents to adjust the petitioner’s future CGST liability to the extent of its transitional credit has also been made. The respondent submitted that the GST portal has been opened for the petitioner. The petitioner submitted that the present writ petition has been rendered infructuous and may be disposed of as such.

Held that:-The Hon’ble High Court disposed writ petition rendered as infructuous. — Skh Metals Limited Vs. Union of India And Others [2019] 10 TAXLOK.COM 103 (P&H)