Refund — When the GST Act was enforced w.e.f. 01.07.2017, the Petitioner migrated to the said system of taxation. The Petitioner states that it was entitled to carry forward its electronic ledger account of unutilized ITC in terms of Section 140 of the CGST Act, 2017. As on 01.07.2017, in terms of Section 140 of the CGST Act, the Petitioner claims that it was entitled to CGST credit of Rs.3,13,06,050/-.The system limitations cannot be a justification to deny the relief, to which the Petitioner is legally entitled. Directed the Respondents to refund the amount Rs.1,37,37,029/- to the Petitioner within four week.  — Vision Distribution Pvt. Ltd. Vs. Commissioner, State Goods & Services Tax & Ors. [2019] 19 TAXLOK.COM 056 (Delhi)