Object & Purpose of GST Transitional Provisions needs to be achieved

Yokogawa India Ltd Vs Union of India (Karnataka High Court) Facts Assailing the communication dated 22.03.2019 issued by the respondent No.6, Petitioner inter alia seeks a direction to the respondents to enable them to revise their Form GST TRAN-1 in order to transit the amount of Rs.4,31,32,066/- in the Electronic Credit Ledger in terms of the provisions of Section 140 of the CGST Act, 2017 r/w rule 117/120A of the CGST Rules, 2017. The Hon’ble High Court held as under- Object and purpose of the transitional arrangements made under Section 140 of the Act requires to be achieved to its l...