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The clause (iv) of subsection (3) of section 140 is unconstitutional, and the same is struck down.

Shanti Prime Publication Pvt. Ltd.

Section 140(3) of CGST Act, 2017—Constitutional validity—Transitional credit—In the instant case, the petitioner challenged the constitutional validity of section 140(3) of CGST Act, 2017 on the ground that it prevented first stage dealers from claiming credit on invoices which were more than a year old from the appointed date.
This provision takes away the right retrospectively.

Held that— The Gujarat HC held that no just, reasonable or plausible reason is shown for making such retrospective provision taking away the vested rights.
The clause (iv) of subsection (3) of section 140 is unconstitutional, and the same is struck down. It disagreed with the decision of Bombay High Court in JCB India Ltd. - 2018-TIOL-23-HCMUM-GST.
However, at the request of counsel for the Revenue this judgment stayed up to 31.10.2018.[FILCO TRADE CENTRE PVT. LTD. VERSUS UNION OF INDIA] [GUJARAT HIGH COURT]
[2018] 4 TAXLOK.COM 51 (Guj)