Shanti Prime Publication Pvt. Ltd.
Section 140 of the CGST Act, 2017— Transitional Credit -- The Petitioner submitted that all the five conditions enumerated under sub-section (3) of section 140 of the Act are satisfied by him. Referring to clause (iii) of sub-section (3) of section 140 of the Act, it was submitted that the same provides that the said registered person should be in possession of invoice or other prescribed documents evidencing payment of duty under the existing law in respect of such inputs. It was submitted that no documents have been prescribed under the GST Rules, under the circumstances, when the petitioner has produced documents evidencing payment of duty, he is entitled to the credit in respect thereof.
Held that:-The Hon’ble High Court issued notice returnable on 27th February, 2019. By way of ad-interim relief, the respondents are restrained from making any coercive recovery against the petitioner in connection with the subject matter of this petition
— Downtown Auto Pvt. Ltd. Vs. Union of India  9 TAXLOK.COM 008 (Gujarat)