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The Respondents are directed to permit Petitioner to upload TRAN-I on or before 30.06.2020 and in case Respondent fails to do so, the Petitioner would be at liberty to avail ITC in question in GSTR-3B of July 2020.

Section 140 of the CGST Act— Transitional Credit – The petitioner a proprietary concern, engaged in the business of processing of cotton seed by undertaking process of delinting whereby fuzz is removed from seed coat in cotton and thereafter sells the cotton and cotton seed in the market. The Petitioner challenged vires of Rule 117(1A) of Rules, 2017 and sought direction to Respondent to permit Petitioner to electronically upload form TRAN-1 in order to avail credit of excess VAT reflected in Returns, as due to technical glitches on the GST Portal, the petitioner could not file Form TRAN-1. The petitioner relied judgments of the Court in the case of Adfert Technologies Pvt. Ltd. Vs Union of India and Delhi High Court in the case of Brand Equity Treaties Ltd. and others vs. Union of India.
Held that:- The Hon’ble High Court allowed the writ on the basis of decisions in the case of Adfert Technologies Pvt. Ltd. and Delhi High Court in the case of Brand Equity Treaties Ltd. The Court directed the Respondents to permit Petitioner to upload TRAN-1 on or before 30.06.2020 and in case Respondent fails to do so, the Petitioner would be at liberty to avail ITC in question in GSTR-3B of July 2020.—Shiv Shakti Udhyog Vs Union of India And Others [2020] 25 TAXLOK.COM 043 (P&H)