Transitional Credit — Section 140 of the CGST Act— The petitions have been filed with the prayer for issuance of writ declaring Rule 117 ultra vires the provision of Section 140 of Act, 2017 and sought directions to the respondents to open the portal for the petitioners to upload the form TRAN-1. The parties are id idem that issue involved in these writ petitions is similar as in CWP No.33742 of 2019 titled as M/s Triveni Needles Pvt. Ltd. Vs. Union of India and others  20 TAXLOK.COM 110 (P&H) decided on even date and the same be disposed of in same terms.
Held that:- The Hon’ble High Court disposed the writ petitions in terms of decision of this Court in CWP No.33742 of 2019 dated 28.01.2020.—Dua Industries And Others Vs. Union of India And Others  20 TAXLOK.COM 171 (P&H)