Section 140 of the CGST Act, 2017— Transitional Credit  - The  petitioner counsel submitted that VAT assessment order dated 22nd March 2021 for the tax period 2017-18, wherein the assessing officer has allowed carry forward of the value added tax as ITC through GST TRAN-1. He submits that the same tax authorities while exercising the powers under the JGST Act have denied the carry forward of the TDS of the VAT. The adjudication order has still not been brought on record by the respondents. The rectification order reducing the demand after disallowing the carry forward of the TDS amount of VAT has also not been brought on record. The respondent counsel sought time.

Held that:- The Hon’ble High Court Posted this matter on 5th May 2022 and directed that the concerned officers respondents to appear with the entire records of the case on the next date.