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The direction issued to the respondents in the writ petition was to ‘consider’ the case of the petitioner and to decide it in light of the judgment and communication referred to above. Pursuant to the directions, the respondents ‘considered’ and decided the case of the petitioner. The decision has been taken, therefore, it cannot be said the respondents have flouted the judgment passed by this Court. Consequently, no contempt is made out and the same is dismissed.

Section 140 of the CGST Act — Transitional Credit – Contempt --The petitioner submitted that the judgment dated 20.11.2019 passed by a Division Bench of this Court has been willfully disobeyed by the respondents, hence, instant contempt petition has been preferred. The Petitioner could not amend TRAN-1 form, therefore, direction was sought to be issued to the respondents to consider the case of the petitioner-company for amendment of TRAN-1 form. The writ petition was disposed of with the direction to the respondents to consider the case of the petitioner-Company for amendment of TRAN-1 form and pass appropriate orders within a period of three weeks. The respondent submitted that after directions, his case was discussed in the 9th IT Grievance Redressal Committee meeting held on 02.12.2019. The committee found that petitioner’s case did not qualify the parameters for considering reopening of the portal. The petitioner submitted that the respondents were directed to consider the case in light of the judgment delivered by the Punjab & Haryana High Court in Adfert Technologies Pvt. Ltd’s case, but the consideration order is not in conformity with the directions. The court observed that the direction issued to the respondents in the petition was to ‘consider’ the case of the petitioner and to decide it in light of the judgment and communication. The respondents ‘considered’ and decided the case. Therefore, it cannot be said the respondents have flouted the judgment passed by this Court. Held that:- The Hon’ble High Court dismissed the petition as no contempt is made out. The court granted liberty to the petitioner to seek appropriate remedy in accordance with law in case it still feels aggrieved by the order passed by the respondents.