Providing relief to first stage dealers, the Gujarat High Court struck down provisions of the GST law that forbid transition of excise duty credits on purchases prior to June 30, 2016. The GST law did not allow credit of invoices that were more than one year old i.e., invoices which were dated prior to June 30, 2016. In the Filco Trade Centre versus Union of India case, Justice Akil Qureshi and Justice BN Karia, noted that they found clause (iv) of sub-section (3) of section 140 unconstitutional, and therefore, struck down the same. Clause (iv) of sub-section (3) of section 140 imposes a condition that excise duty credits of stock in hand could be availed in relation to invoices issued not earlier than 12 months prior to July 1, 2017.