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The petitioner has preferred this writ petition to seek a direction to the respondents to open the GST portal to enable the petitioner to upload the GST TRAN-1 Form.

Transitional Credit —Section 140 of the CGST Act, 2017— The petitioner sought a direction to the respondents to to open the GST portal so that the petitioner could upload the GST TRAN-1 Form. The petitioner relied on the decision of this Court in Brand Equity Treaties Limited Vs. The Union of India & Ors., W.P.(C.) No. 11040/2018, and other connected writ petitions decided on 05.05.2020, is pending consideration before the Supreme Court, and the Supreme Court has stayed the said decision. The petitioner submitted that this Court may permit provisional manual filing of the GST TRAN-1 Form. The Court observed that they are not inclined to pass any such direction as sought by the petitioner.
Held that:-The Hon’ble High Court directed to list the matter to 16.09.2020 along with other similar matters.— Rehau Polymers Private Limited Vs Union of India [2020] 25 TAXLOK.COM 072 (Delhi)