Section 140 of the CGST Act, 2017 – Transitional Credit —-- The petitioner challenged the action of the respondents in levying duty of Rs. 48,80,172/- with interest for not filing Tran–2 forms, which in fact the petitioner tried on 16.08.2018, 20.09.2018 and 15.11.2018 but failed. The court placed reliance upon the judgment of the Hon’ble Apex Court in Union of India & Another v. Filco Trade Centre Private Limited & Another MANU/SCOR/64133/2022 and observed that the petitioner can avail the benefit of this judgment and upload the relevant material through Tran – 1 and Tran – 2 before 31.10.2022.

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