2020 (6) TMI 517 - SCH - GST

Transitional Input tax credit - availment of accumulated CENVAT credit as of 30th June, 2017 by filing declaration Form TRAN-1 beyond the period provided under CGST Rules - validity of Rule 117 of the CGST Rules - it was held by High Court that Respondents are directed to either open the online portal so as to enable the Petitioners to file declaration TRAN-1 electronically, or to accept the same manually. HELD THAT - Notices issued - Operation of the impugned order shall remain stayed

Summary

The Supreme Court of India issued an order in 2020 (6) TMI 517 - SC, with Mr. Justice A.M. Khanwilkar, Mr. Justice Dinesh Maheshwari, and Mr. Justice Sanjiv Khanna presiding. The petitioner was represented by Mr. Tushar Mehta, S.G., Mr. Zoheb Hossain, and Mr. B. Krishna Prasad. The respondents were represented by Mr. Abhishek A. Rastogi, Ms. Rashmi Deshpande, Ms. Saman Ahsan, Mr. Arvind Datar, Mr. Alok Yadav, and Mr. Ayush Sharma. The court issued notice and ordered the case to be heard along with other related matters, with the operation of the impugned order stayed in the meantime.