Transitional Credit — Article 300A provides that no person shall be deprived of property saved by authority of law. While right to the property is no longer a fundamental right but it is still a constitutional right. Accordingly, necessary directions issued to permit the writ-applicants to allow filing of declaration in Form GST Tran-1 and GST TRAN-2. — Siddharth Enterprises Through Partner Mahesh Liladhar Tibdewal Vs. The Nodal Officer [2019] 16 TAXLOK.COM 001 (Gujarat)