Section 140 of the CGST Act, 2017 – Transitional Credit –- The petitioner challenged an order of the first Appellate Authority dated 29.03.2019. The counsel for the petitioner submitted that no credit was claimed during the relevant point in time and with the subsuming of the Customs Act, 1962 and the petitioner failed to make a request for transition of such credit. The respondent submitted that the transition of credit shall be permitted only in the event that a portion of the credit had been claimed by the petitioner at that relevant point in time but in the instant case, the petitioner has made no claim at all. The court observed that the Assessing Authority has not had any opportunity to address the claim of transitional credit as the claim was made for the first time in appeal.

Held that:- The Hon’ble High Court granted an opportunity to the petitioner to make a claim before the Assessing Authority who shall, upon receipt of the claim, dispose the same within a period of two weeks.