Section 140 of the CGST Act, 2017 — Transitional Credit –-- The petitioner prayed for declaring Order No.3/2017-GST dated 21.9.2017, Order No.7/2017-GST dated 28.10.2017 and Order No.9/2017-GST dated 15.11.2017 issued by the 7th respondent as being ultra vires Section 140, 164 and 174(2)(c) of the Act. The court placed its reliance upon the decision of the Supreme Court in Union of India v. Filco Trade Centre Pvt. Ltd. 

Held that:- The Hon’ble High Court in the light of the above, disposed the present writ petition.