Transitional Credit — Section 140-- The petitioner sought a direction to the respondents to open the Portal to enable the petitioner to file its claim of tax credit in Form TRAN-1/TRAN-2 and allow the ITC either online or manually. The petitioner prayed for a declaration to declare Rule 117 as ultra vires, contrary and in violation to Section 140 of the Act.
Held That:- The Hon'ble Court issued notice. Counter affidavits to be filed within four weeks and Rejoinder-affidavit, if any, be filed within four weeks thereafter. List on 16th September, 2020.—Balaji Impex Vs.Union of India & Ors.  26 TAXLOK.COM 007 (Delhi)