Section 140 of the CGST Act— Transitional Credit – The Petitioner submitted that despite repeated efforts made to upload its claim for credit in Form GST TRAN-1 on the portal of the respondents, it could not do so due to errors in their system including technical difficulties faced in uploading credit Form GST TRAN-1. He submitted that despite repeated requests made to the respondents to extend the last date for filing the claim of credit input in Form GST TRAN-1, they have refused to extend the deadline. The petitioner sought directions to the respondents to open the Portal to enable it to file its claim of CENVAT tax credit as on 30th June, 2017, in Form TRAN-1 and declare Rule 117 of the Rules, 2017 as ultra vires and quash the same. The petitioner contended that issue involved is covered by judgment of this Court in the case of Brand Equity Treaties Ltd. and others v/s Union of India.
Held that:- The Hon’ble High Court observed that judgment in Brand Equity Treaties Limited has not been stayed so far and therefore, the respondents are under an obligation to abide by the directions issued therein. The Court directed the respondents to ensure compliance of the judgment by 19.06.2020.—Mangla Hoist P Ltd Vs Union of India And Ors [2020] 25 TAXLOK.COM 027 (Delhi)