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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 engaged in the business of trading of marble stone. The Petitioner sought direction to Respondent to permit Petitioner to electronically upload form TRAN-1 or avail input tax credit in monthly return GSTR-3B. The Petitioner submitted that to carry forward unutilized CENVAT Credit in terms of Section 140 of Act read with Rule 117 (1), it was required to upload TRAN-1 on the official portal of Respondent, however they failed to upload TRAN-1 by last date i.e. 27.12.2017. The petitioner contended that issue involved is squarely covered by judgment of this Court in the case of Adfert Technologies Pvt. Ltd. Vs Union of India. The SLP filed against aforesaid decision stands dismissed and Judgment of Delhi High Court in the case of Brand Equity Treaties Ltd. and others v/s Union of India.
Held that:- The Hon’ble High Court allowed the petition on the basis of judgment in the case of Adfert Technologies Pvt. Ltd. and Delhi High Court in the case of Brand Equity Treaties Ltd. The Respondents are directed 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.sC.P. Marble through its Proprietor Rajneesh Kumar Vs Union of India And Anr. [2020] 25 TAXLOK.COM 035 (P&H)

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