Transitional Credit — Petition is filed for revision of Declaration in Form GST Tran-1 as Rule 120-A of CGS Rules, 2017 and allowing the transitional credit as per sec. 140 of the CGST Act, 2017. Since the grievance of the petitioner is being looked into by UOI, same is disposed of permitting UOI to proceed ahead in the matter and to pass appropriate order. Flexituff International Ltd. Now Known as M/S Flexituff Ventures International Limited Through S Vs. Union of India [2019] 11 TAXLOK.COM 029 (MP)