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Writ petition has been filed seeking extension for filing the revised TRAN-1 for the period April, 2017 - June, 2017 under Rule 120A

Section 140 of the CGST Act, 2017— Transitional Credit -- The petitioner sought directions to respondent - Chief Commissioner, CGST to extend the time for filing the revised TRAN-1 for the period April, 2017 - June, 2017 under Rule 120A through the GSTN system so as to allow the petitioner to avail credit of Rs.4,56,30,842 or in the alternative, directions to accept the details of transitional credit under Section 140(1) manually and to update the electronic credit ledger at the back-end. The Petitioner relied this Court’s decision dated 5th May, 2020 in Brand Equity Treaties Limited VS. The Union of India & Ors., W.P(C) 11040/2018, W.P(C) 196/2019, W.P.(C) 8496/2019 and W.P.(C) 13203/2019, [2020] 24 TUD Online 001 (Delhi) wherein the limitation for filing TRAN-1 under Rule 120A under the Act, 2017 was extended till 30th June, 2020. Held that:-The Hon’ble High Court issued notice and to await the judgment of the Supreme Court in Union of India Vs. Brand Equity Treaties Limited & Ors., SLP (C) 7425-7428/2020, list on 14th December, 2020.
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