Section 140 of the CGST ACT, 2017--Transitional Credit-- The petitioner submitted that in the writ petition being DBCW No.4811/19, this Court while issuing notices to the respondents has granted interim order in favour of the petitioner therein.

Held that:- The Hon'ble High Court while issuing notice returnable in six weeks, directed the respondents to provisionally entertain the GST TRAN-1 and other returns of the petitioner either by way of opening the portal or manually.—Anupam Motors Vs Union of India [2019] 12 TAXLOK.COM 123 (Rajasthan)