Section 140 of the CGST Act, 2017— Transitional Credit  —-- The petitioner, during pending writ petition, has taken the benefit of judgment of the Hon'ble Supreme Court in the case of Union of India vs Filco Trade Centre (P) Ltd and has filed an application seeking rectification of TRAN I  on 30.11.2022.

Held that:- The Hon’ble High Court directed the respondents to do the needful in respect of the aforesaid application in light of the judgment of the Hon'ble Supreme Court as aforesaid if not already done.