Transitional Credit — Before the Commissioner, the following was pointed out: “On 19.9.2017, Transitional Cenvat Credit of Rs.79,89,56,035/- upto 30.6.2017, was Transferred as CGST. Though the Transitional Credit was as per TRAN-1 Form was credited on 19.09.2017, the amount of such credit pertains to opening Balance of CGST as on ER 1 Return for the month of June 2017.” The Commissioner overlooked the issue with regard to Transitional Cenvat Credit of Rs.79,89,56,035/- which was availed upto 30.06.2017 and was transferred as CGST. Notices issued to the respondents. Respondents are restrained from taking any coercive recovery towards the refund amount. — Intas Pharmaceuticals Ltd. Vs. Union of India [2019] 14 TAXLOK.COM 036 (Gujarat)