Akil Kureshi, J.

The petitioners have challenged constitutionality of second proviso to Section 140 [1] of the Gujarat Goods and Services Tax Act, 2017 ["GGST Act" for short]. The petitioners have also challenged the vires of Rule 117 of the Central Goods and Services Tax Rules, 2017 ["CGST Rules" for short] and Rule 117 of the Gujarat Goods and Service Tax Rules, 2017 ["GGST Rules" for short]. The petitioners have prayed that the respondents be directed to allow the petitioners to carry forward CENVAT credit in the electronic credit ledger, available as on 30th June 2017 in terms of Section 140 [3] of the Central Goods and Services Tax Act, 2017 ["CGST Act" for short]. Similar direction is sought in connection with the carry forward of eligible credit of State tax ie., the Value Added Tax ["VAT" for short] available as on 30th June 2017. We may record that the petitioners have also in the prayer clause, included the challenge to the vires of Section 164 of the CGST Act. However, no contentions were raised with respect to this last challenge. We would, therefore, not elaborate on this aspect in the judgment.

2. The petitioners' prayers arise in the following background :

2.1 P