Court Allows Petition on Transitional Credit; No Filing Restriction on Telangana GST Portal, Section 140 Permits CENVAT Credit Transfer.

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....Maintainability of petition - availability of alternative remedy - transitional credit - no bar for filing return in GST portal of Telangana where petitioner's branch exists - Section 140 entitles registered person to take CENVAT credit in electronic credit ledger - petitioner's registration number/PAN same nationwide - last proviso to Section 140(8) allows credit transfer to any registered person with same PAN for centralized registration under existing law - filing return in Telangana GST portal and credit transfer permissible u/s 140(8) proviso - assumption of return filing restriction unfounded - impugned action based on flawed notion - petition allowed.....