Section 140 of the CGST Act, 2017— Transitional Credit -- The petitioner filed application for early hearing on the ground that the issue of transitional credit in the present case is covered by the judgment in the case of Micromax Informatics Limited Vs. UOI and Ors., W.P. (C) 196/2019 & CM APPL. 965/2019 dated 5th May, 2020 passed the Division Bench of this Court. The petitioner submitted that in the said judgment credit of erstwhile laws has been allowed to be transitioned to GST regime on or before 30th June, 2020.
Held that:-The Hon’ble High Court directed to issue notice and to list the case for final disposal on 29th May, 2020.—Skh Sheet Metals Components Pvt. Ltd. Vs. Union of India & Ors.  24 TAXLOK.COM 018 (Delhi)