Page 92 - GSTL_2nd July 2020 _Vol 38_Part 1

10 GST LAW TIMES [ Vol. 38
afore-recorded. There is presumption of constitutionality in favour of
legislation. The Legislature has the power to carve out a classification
which is based upon intelligible differentia and has rational nexus to
the object of the Act. The burden to prove that the enacted law offends
any of the Articles under Part III of the Constitution is on the one who
questions the constitutionality and shows that despite such presump-
tion in favour of the legislation, it is unfair, unjust and unreasonable.”
7. In view of the above decisions, we are not inclined to grant stay.
Hence, WMP Nos. 9116 & 9118 of 2019 in WP Nos. 8602 & 8603 of 2019, are dis-
missed.
8. Further, in WMP Nos. 9121 & 9123 of 2019 in WP Nos. 8605 & 8608
of 2019, writ petitioner has sought for interim directions to the 3rd respondent to
be taken on record the petitioner’s claim for refund of unutilized credit, as and
when filed, arising under Section 54(3) of the TNGST Act by including input ser-
vice within the meaning of the term Net ITC, pending disposal of the writ peti-
tion.
9. Interim direction as prayed for if granted would amount to granting
the main relief itself. hence, prayer sought for in WMP Nos. 9121 & 9123 of 2019
in WP Nos. 8605 & 8608 of 2019, cannot be granted.
10. In order to save limitation, Mr. Sujit Ghose, Learned Counsel for the
petitioner submitted that application for refund be entertained and taken on rec-
ord. Submission is placed on record.
11. Respondents to receive the refund applications and keep them
pending till the disposal of the writ petitions.
12. Post the instant writ petitions on 15-4-2019.

_______

2020 (38) G.S.T.L. 10 (Del.)
IN THE HIGH COURT OF DELHI
Vipin Sanghi and Sanjeev Narula, JJ.
BRAND EQUITY TREATIES LTD.

Versus
UNION OF INDIA
W.P. (C) Nos. 11040 of 2018, 196, 8496 & 13203 of 2019 and C.M. No. 42982
of 2018 and C.M. Appl. No. 965 of 2019, decided on 5-5-2020
Input Tax Credit (ITC) - Transitional credit - Time-limit to avail credit
- Technical glitches in GSTN - Sub-rule (1A) of Rule 117 of Central Goods and
Services Tax Rules, 2017 restricting date for submission of Form GST TRAN-1
only till 31st March, 2019 - And only to registered persons who could submit
declaration by due date on account of “technical difficulties” on common por-
tal - Petitioners either, not been vigilant of timelines, or been victims of the
chaos and confusion that was prevailing at time during introduction of GST
regime - Petitioners not having concrete evidence in to convincingly exhibit
that they faced a technical issue on GSTN portal while uploading the declara-

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