Transitional Credit — The petition filed to permit the petitioner to avail credit on the closing stock of input footwear available by rectifying Trans-I filed earlier.  The writ petition disposed of granting liberty to the petitioner to make appropriate representation to the Nodal officer and if such application is made by the petitioner, the said Nodal officer shall consider and pass appropriate orders and before passing any order, the petitioner shall be heard. — Beauty Wares Vs. The Assistant Commissioner of CT & CE, The Goods And Service Tax Network, The Commissioner of Central Taxes And Central Excise Coimbatore Commissionerate, The Goods And Services Tax Council [2020] 20 TAXLOK.COM 053 (Madras)