Page 57 - GSTL_13th August 2020_Vol 39_Part 2

2020 ] MANGLA HOIST P. LTD. v. UNION OF INDIA 143
custody documents are seized under sub-section (2) shall be entitled to make
copies thereof.” Unfortunately, till date the appellant/petitioner failed to avail
that opportunity.
7. Considering the above discussion in our considered view there is no
ambiguity or illegality or infirmity in the impugned order. However, we direct
the appellant/petitioner to take steps in terms of Section 67 sub-section (5) under
Chapter XIV of the Central Goods and Services Tax Act, 2017, if he is so advised.
If the appellant/petitioner takes steps as per said sub-section (5) of Section 67
under Chapter XIV of the Central Goods and Services Tax Act, 2017, then the
respondent No. 3 is directed to allow the appellant/petitioner to make copies of
the seized documents by 13th July, 2020 subject to compliance of statutory for-
malities.
8. With this direction the appeal along with the applications being
CAN 3513 of 2020 and CAN 3526 of 2020 is disposed of.
9. The appellant/petitioner is directed to give written reply to the show
cause notice by 20th July, 2020.
10. Urgent photostat certified copy of this judgment, if applied for, be
given to the Learned Advocate for the parties on usual undertakings.
_______
2020 (39) G.S.T.L. 143 (Del.)

IN THE HIGH COURT OF DELHI
Hima Kohli and Subramonium Prasad, JJ.
MANGLA HOIST P. LTD.
Versus
UNION OF INDIA
W.P. (C) No. 3572 of 2020 and CM Appl. No. 12707 of 2020, decided on 17-6-2020
Input Tax Credit - Transitional credit - Filing of Form GST TRAN-1 -
Technical glitches in GSTN - Time-limit to avail credit - Delhi High Court in
Brand Equity case [2020 (38) G.S.T.L. 10 (Del.)] holding that time-limit of 90
days prescribed in Rule 117 of Central Goods and Services Tax Rules, 2017 not
mandatory but directory in nature - Directions issued to Authorities to publi-
cise said judgment including by uploading it on their website so that all as-
sessees, who were unable to upload Form/GST Trans-1, could do so on or be-
fore 30th June, 2020, not complied with - Decision not stayed by Supreme
Court - Authorities under obligation to abide by directions issued therein by
adequately publicising said decision and uploading it on their website as also
by opening its common portal to enable the petitioner and all similarly placed
parties to upload Form GST Trans-1, for claiming Cenvat credit - Direction to
ensure compliance of said decision by 19-6-2020, particularly since cut of date
fixed by Court in said case was 30th June, 2020, which would leave only ten
clear days for petitioner and similarly placed assessees to take necessary steps.
[paras 3, 4, 5, 6, 7]
Petition disposed of
CASE CITED
Brand Equity Treaties Limited v. Union of India
— 2020 (38) G.S.T.L. 10 (Del.) — Relied on ......................................................................... [Paras 3, 6, 7]
GST LAW TIMES  13th August 2020  57