2020 (7) TMI 77

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..... e judgment of the Supreme Court in Union of India Vs. Brand Equity Treaties Limited Ors., [ 2020 (6) TMI 517 - SC ORDER ]. - HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA Petitioner Through: Mr. Puneet Rai, Advocate Respondents Through: Mr. Anil Soni, CGSC with Mr. Devesh Dubey, Advocate for respondents No.1 and 2. Ms. Sonu Bhatnagar, Sr. Standing counsel with Ms. Venus .....

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..... ntral Goods and Services Tax Act, 2017. The petitioner also seeks a declaration that the retrospective amendment made in Section 140(1) w.e.f. 01st July, 2017 is illegal and arbitrary. Learned counsel for the petitioner states that the petitioner tried to file TRAN-1 form within the extended time period i.e. 27th December, 2017. He, however, states that due to technical glitches at the end of the .....

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