2024 (10) TMI 609

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.... For the Respondent-State : Ms Jyoti Chavan, Addl. GP,. PC:- 1. Heard learned counsel for the parties. 2. The petitioner seeks the following substantive reliefs in this petition:- "a) This Hon'ble Court be pleased to declare that an Input service distributor is entitled to transition the credit from the past indirect tax regime to the GST Regime under Section 140 of the CGST Act; b)....

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....ilitate the distribution of credit through Table 8 of Form TRAN -1, and in consequence thereof, allow eligible transitional credit as per Section 140 of the CGST Act to the Petitioner;" 3. Mr Shetty learned counsel for the petitioner submits that the relief in terms of prayer clause (a) of this petition stands worked out upon The Finance (No. 2) Act, 2024 coming into force on the date specified ....