Section 140 of the CGST Act, 2017--- Transitional Credit —- The petitioner filed writ for non-compliance of the order dated 27.05.2021 passed by this Court, whereby the Respondents were directed to either re-open the online portal so as to enable the Petitioners to file TRAN-1 form electronically for claiming tax credit or to accept the same manually on or before 30.06.2021. The petitioner, in compliance of this, filed the requisite form manually on 15.06.2021 the Respondent Department replied that the department has not accepted the decision of the Hon’ble High Court and Hon'ble Supreme Court of India stayed the Delhi High Court order dated 05.05.2020 in the case of M/ s Brand Equity Treaties Limited. The counsel for the Respondents, accepted notice and sought time to file a reply.

Held that:- The Hon’ble High Court directed the respondent to file reply within four weeks and listed it on 22.07.2022.