Section 140 of the CGST Act, 2017 —– Transitional Credit —- The petitioner prayed to direct the respondents to consider applications requesting the authorities to allow to the petitioners the transfer of Cenvat credit aggregating to Rs. 51,95,606/- as ITC in the petitioners’ electronic credit ledger. The advocate for the petitioners stated that the issue involved has been answered by the Apex Court in case of Union of India and anr vs. Filco Trade Centre Pvt. Ltd and anr.  The court observed that the decision of the Supreme Court shall govern the right of the parties.

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