Section 140 of the CGST Act, 2017—Transitional Credit — The Petitioner, requested for directing the Respondents to issue CENVAT refund due to the petitioner upto 30th June, 2017. According to the petitioner, the prescribed application in respect of the aforesaid purpose had been successfully submitted electronically, within the prescribed period on the GSTN Portal.  The Respondent submitted that the Central Board of Excise & Customs, New Delhi, vide their notification No. 48/2018-Central Tax, dated 10.09.2018, has extended the time period for applying the Tran-1 Claim upto 31.03.2019. Therefore, the petitioner can claim by applying the Tran-1 claim within the extended period till 31.03.2019.

Held that:-The Hon’ble High Court held that present petition has been rendered infructuous and is disposed of as such. — Shri Kunj Bihari Industries LLP Vs. State of Haryana And Another [2019] 8 TAXLOK.COM 074 (P&H)