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2020 (7) TMI 75 - HC - GSTReopening of GST portal for filing of GST Tran-I Form - transitional credit - submission of learned counsel for the petitioner is that the decision of this Court in BRAND EQUITY TREATIES LIMITED, MICROMAX INFORMATICS LTD., DEVELOPER GROUP INDIA PRIVATE LIMITED, RELIANCE ELEKTRIK WORKS VERSUS THE UNION OF INDIA AND ORS. 2020 (5) TMI 171 - DELHI HIGH COURT , is pending consideration before the Supreme Court, and the Supreme Court has stayed the said decision - HELD THAT - 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.
Issues:
1. Exemption application - CM APPL. 13597/2020 2. Exemption application with court fees payment timeline - CM APPL. 13598/2020 3. Writ Petition seeking direction to open GST portal for uploading Tran-I Form Exemption Application - CM APPL. 13597/2020: The High Court allowed exemption for CM APPL. 13597/2020, subject to all just exceptions. The application was disposed of accordingly. Exemption Application with Court Fees Payment Timeline - CM APPL. 13598/2020: For CM APPL. 13598/2020, the High Court granted exemption, subject to all just exceptions. Additionally, the Court directed that the court fees be paid within a week. The application was disposed of after this order. Writ Petition Seeking Direction to Open GST Portal for Uploading Tran-I Form: In W.P.(C) 3793/2020, the petitioner sought a direction for the respondents to open the GST portal to facilitate uploading the GST Tran-I Form. The petitioner's counsel referenced a previous decision pending consideration before the Supreme Court, which directed the respondents to open the GST portal for uploading the form by a specified date. The High Court issued notice to the respondents and adjourned the matter to 16.09.2020, aligning with other similar pending petitions. This decision was made in light of the Supreme Court's stay on the previous decision and the need for a coordinated approach to address the matter effectively.
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