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This Court has directed the respondents to open the GST portal so that all those who were not able to upload the GST TRAN-1 Form could do so by 30.06.2020.

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 submitted that 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. While rendering the said decision, this Court has directed the respondents to open the GST portal so that all those who were not able to upload the GST TRAN-1 Form could do so by 30.06.2020.
Held that:-The Hon’ble High Court while issuing notice to the respondents, adjourned the matter to 16.09.2020.—Sharda Chemicals Vs Union of India And Ors. [2020] 25 TAXLOK.COM 071 (Delhi)