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<h1>GST Common Portal Extension Granted: Four-Week Window Provided to Address Pending Legal Complexities Under Section 140</h1> <h3>UNION OF INDIA Versus FILCO TRADE CENTRE PVT. LTD.</h3> SC granted a four-week extension for opening the GST Common Portal. Legal questions related to Section 140 of the CGST Act, 2017 remain unresolved. The ... Seeking extension of opening the GST Common Portal - transitional credit - HELD THAT:- The time for opening the GST Common Portal is extended for a further period of four weeks from today. It is clarified that all questions of law decided by the respective High Courts concerning Section 140 of the Central Goods and Service Tax Act, 2017 read with the corresponding Rule/Notification or direction are kept open - Application seeking extension of time is accordingly allowed. The Supreme Court extended the time for opening the GST Common Portal by four weeks. All legal questions regarding Section 140 of the Central Goods and Service Tax Act, 2017 remain open. The application for time extension was allowed, and miscellaneous applications were disposed of.