Transitional Credit — Section 140 of the CGST Act, 2017—The petitioner sought in the nature of a writ of Mandamus directing the respondents to permit the petitioners to avail ITC credit of the accumulated CENVAT credit as of 30th June, 2017 by filing declaration Form TRAN-1. The Hon’ble High Court in order dated 05.05.2020 held that since all the Petitioners have filed or attempted to file Form TRAN-1 within the limitation period of three years. They are permitted to file relevant TRAN-1 Form on or before 30.06.2020. Respondents are directed to either open the online portal so as to enable the Petitioners to file declaration TRAN-1 electronically, or to accept the same manually. The Respondent Union of India, being aggrieved, filed Special Leave Petition against the said order.
Held that:- The Hon’ble Supreme Court stayed the impugned order and directed to hear the case along with other SLPs.—The Union of India Vs Brand Equity Treaties Limited & Ors.  25 TAXLOK.COM 036 (SC)