Respondent is directed to allow the Petitioner to carry forward the transitional input tax credit by filing form GST TRAN-1 either online or manually.
Section 140 of the CGST Act, 2017— Transitional Credit -- The petitioner sought a writ of mandamus against the Respondent to allow the Petitioner to carry forward the transitional input tax credit by filing form GST TRAN-1 either online or manually. The court observed that the relief as sought for by the Petitioner already stands granted to the Petitioner in terms of the judgment of this Court in Brand Equity Treaties Limited. v. Union of India & Ors. 2020 SCC online Del 1698, whereby a batch of petitions including a writ petition filed by the present Petitioner had been allowed.
Held that:-The Hon’ble High Court held that since the relief has already been granted in Brand Equity, no further orders are required to be passed in the present petition, and accordingly the same is disposed of.
Respondent is directed to allow the Petitioner to carry forward the transitional input tax credit by filing form GST TRAN-1 either online or manually.
Section 140 of the CGST Act, 2017— Transitional Credit -- The petitioner sought a writ of mandamus against the Respondent to allow the Petitioner to carry forward the transitional input tax credit by filing form GST TRAN-1 either online or manually. The court observed that the relief as sought for by the Petitioner already stands granted to the Petitioner in terms of the judgment of this Court in Brand Equity Treaties Limited. v. Union of India & Ors. 2020 SCC online Del 1698, whereby a batch of petitions including a writ petition filed by the present Petitioner had been allowed.
Held that:-The Hon’ble High Court held that since the relief has already been granted in Brand Equity, no further orders are required to be passed in the present petition, and accordingly the same is disposed of.