Revenue directed to open GST portal to upload GST Tran-I form, awaiting decision of Supreme Court on similar matter.

Revenue directed to open GST portal to upload GST Tran-I form, awaiting decision of Supreme Court on similar matter.

Goods & Services Tax

Assessee Opening of GST portal — Assesse sought direction to revenue to open GST portal to upload GST Tran-I Form — Informed that decision connected with similar writ petitions was pending consideration before Supreme Court which had stayed said decision — Held, Court directed revenue to open GST portal so that all those who were not able to upload the GST Tran-I Form could do so — Matter listed for hearing on further date.

CM APPL. 13597/2020


Exemption allowed, subject to all just exceptions.

The application stands disposed of.


CM APPL. 13598/2020


Exemption allowed, subject to all just exceptions.

The Court fees be paid within a week.

The application stands disposed of.


W.P.(C) 3793/2020


Issue notice. Mr. Digapul accepts notice on behalf of respondent No.1 and Mr. Anuj Aggarwal accepts notice on behalf of respondents No.2 & 3.


The petitioner seeks a direction to the respondents to open the GST portal so that the petitioner could upload the GST Tran-I Form.


The submission of learned counsel for the petitioner is 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-I Form could do so by 30.06.2020.


In view of the aforesaid position, while issuing notice to the respondents, we adjourn the matter to 16.09.2020 – when, we are informed, other similar petitions are coming up before the Court.



VIPIN SANGHI, J


RAJNISH BHATNAGAR, J

JUNE 29, 2020

CONCEPTS