Transitional Credit — Section 140 of the CGST Act, 2017— The petitioners prayed that they may be permitted to file Form TRAN-1 in order to avail Transitional Credit in Electronic Credit Ledger. The petitioners challenged the validity of Rule 117. The ASG submitted that similar writ petition i.e. Obelisk Composite Technology LLP Vs. Union of India & Others (D.B. Civil Writ Petition No. 18392/2019) [2019] 19 TAXLOK.COM 073 (Rajasthan) has been disposed of by Co-ordinate Division Bench of this Court Principal Seat at Jodhpur vide order dated 12.12.2019. The Court observed that the controversy involved in the present writ petitions is similar to the controversy involved in Obelisk Composite Technology LLP (supra) [2019] 19 TAXLOK.COM 073 (Rajasthan). Held that:-The Hon’ble High Court granted liberty to the petitioners to make an application before GST Council through Standing Counsel, who is further requested to hand over the same to the jurisdictional officer for forwarding the same to the GST Council. The GST Council shall issue necessary recommendation to the Commissioner to enable the petitioners to get the benefit of CENVAT credit within the stipulated time as stipulated by the Union of India. — Trivedi Ventures LLP And Others Vs. Union of India, Commissioner, Cgst And Central Excise, Commissioner, RGST, Commercial Taxes Department, GST Council, Goods And Service Tax Network And Others [2020] 26 TAXLOK.COM 079 (Rajasthan)