Input Tax Credit — The petitioner-Company could not upload the details of its un-utilized ITC as per the accounts books to the electronically generated statutory “TRAN-1” Form, which was the requirement under the GST regime for availing the benefit of the previous un-utilized ITC accrued under the Taxing Statutes. Since, the issue raised is squarely covered by the judgment dated 04.11.2019, passed in CWP No. 30949 of 2018, titled “Adfert Technologies Pvt. Ltd. Versus Union of India and others” therefore, the petition is disposed of in terms of the said case. — Malke Pvt. Ltd., Sas Nagar, Mohali Vs. Union of India and Others [2019] 19 TAXLOK.COM 008 (P&H)