Section 140 of the CGST Act, 2017 –— Transitional Credit -- The petitioner challenged non-grant of transitional credit under Section 140 of the Act. The petitioner could not submit the declaration in FORM GST TRAN-1 electronically, due to technical glitches. The petitioner’s counsel submitted that the writ petition can be disposed of in terms of the order dated 22.07.2022 passed by the Apex Court in Union of India & Anr v. Filco Trade Centre Pvt. Ltd & Anr and the Circular No. 180/12/2022-GST dated 09.09.2022.

Held that:- The Hon’ble High Court directed the petitioner to take the benefit of the order dated 22.07.2022 passed by the Apex Court and the Circular No. 180/12/2022-GST dated 09.09.2022.