Section 140 of the CGST Act, 2017 — Transitional Credit –-- The petitioner sought a direction to the respondents to grant further time to the petitioners to file revised Form GST TRAN-1 and TRAN-2 or to file fresh Form GST TRAN-1 and TRAN-2 for various reasons as mentioned in the respective writ petitions. The court placed its reliance upon the decision of the Supreme Court in Union of India v. Filco Trade Centre Pvt. Ltd. 

Held that:- The Hon’ble High Court in the light of the above, disposed the writ petitions.