Section 140 of the CGST Act, 2017 —– Transitional Credit —- The petitioner sought directions to the respondents to transmit Rs. 43,73,628/- towards unutilised accumulated CENVAT credit balance of the Ed & SHEd Cess by allowing the petitioners to manually file Form GST TRAN-1. The petitioner filed Tran-1 in respect of the nine manufacturing units and credit was received in the Electronic Credit Ledger but could not have credit of Cess. The petitioner wants to file ‘Form GST Tran-I’ to enable the claim. The advocate for the petitioner stated that the issue involved has been answered by the Apex Court in case of Union of India and anr vs. Filco Trade Centre Pvt. Ltd and anr.  The court observed that the decision of the Supreme Court shall govern the right of the parties.

Held that:- The Hon’ble High Court disposed the petition accordingly.