Court Rules GST TRAN-1 CENVAT Credit Transfer is Procedural, Not Mandatory; Section 140(3)(iv) Ruled Unconstitutional.

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....Carry forward of CENVAT credit - migration to GST regime - GST TRAN-1 - when the co-ordinate Bench had already declared clause (iv) of sub-section (3) of Section 140 as unconstitutional, we do not have any hesitation to declare Rule 117 of the CGST Rules, 2017 for the purpose of claiming transitional credit as procedural in nature and should not be construed as mandatory provision. - HC....