Page 53 - GSTL_2nd July 2020 _Vol 38_Part 1

2020 ] COURT-ROOM HIGHLIGHTS J27
Judgment and Order dated 9-8-2019 of Delhi High Court in W.P. (C) No. 762 of
2019 as reported in 2019 (29) G.S.T.L. 602 (Del.) (Chogori India Retail Limited v.
Union of India). While dismissing the petition, the Supreme Court passed the fol-
lowing order :
“Delay condoned.
In the facts of the present case, we are not inclined to interfere in this
Special Leave Petition. The Special Leave Petition is dismissed accordingly.
However, question of law are kept open.
Pending applications, if any, stand disposed of.”
The Delhi High Court in its impugned order had held that undisputedly,
assessee was entitled to carry forward credit of previous tax regime as ITC under
GST. However, in view of numerous glitches on GSTN portal, assessee could not
timely file Form GST TRAN-1. Department was directed to either re-open portal
to enable him to file Form GST TRAN-1 electronically failing which manual filing
was allowed.
REPRESENTED BY : Mr. K.M. Natraj, ASG, Mr. B.V. Balaram Das,
AOR and Mr. Sharath Nambiar, Advocate, for the
Petitioner.

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GST LAW TIMES  2nd July 2020  53