Transitional ITC provision under Gujarat GST is challenged. High Court issues notice to Advocate General.

The petitioners ( Filco Trade Centre (P.) Ltd.) have challenged the condition contained in clause (iv) of sub-section (3) of section 140 of the Central GST Act. The petitioners under the earlier regime were the first such dealers and importers of manufactured goods. With introduction of GST, the petitioners could avail their CENVAT credit of the stock of goods lying with the petitioners, on which,…