Section 140 of the CGST Act, 2017 —– Transitional Credit —- The matter was adjourned on 16.8.22 for the State to seek instructions as to whether this case can be disposed of in terms of the verdict of the Apex Court in the case of Union of India Vs. Filco Trade Centre Pvt. Ltd. & Another decided on 22.7.2022. The State Counsel submitted that the present case can be disposed of in terms of the direction of the Apex Court.

Held that:- The Hon’ble High Court directed that the petitioner can avail the said remedy made available by the apex Court between 01.09.2022 to 31.10.2022.