Transitional CENVAT credit and GST transition rules remain under challenge as the court awaits Supreme Court guidance.

The dispute concerned whether transitional CENVAT credit could be carried forward into the electronic credit ledger under GST, and whether the rule governing transition and the retrospective amendment to the statutory transition provision were vulnerable to an ultra vires challenge. The matter remained pending, with notice issued and pleadings directed to be completed, while the court awaited the Supreme Court's decision in connected proceedings before further hearing.

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Issues: Whether the petitioner was entitled to carry forward transitional CENVAT credit in the electronic credit ledger, and whether Rule 117 of the Central Goods and Services Tax Rules, 2017 and the retrospective amendment to Section 140(1) of the Central Goods and Services Tax Act, 2017 were liable to be declared ultra vires.

Outcome: Notice issued. Counter-affidavit and rejoinder, if any, to be filed. The matter was directed to await the judgment of the Supreme Court in the connected proceedings and was listed for further hearing.

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