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2019 (12) TMI 1295 - HC - GSTFiling of Form “TRAN-I” - inability to upload the details of un-utilized Input Tax Credit - HELD THAT:- The issue decided in the case of ADFERT TECHNOLOGIES PVT. LTD. VERSUS UNION OF INDIA AND ORS. [2019 (11) TMI 282 - PUNJAB AND HARYANA HIGH COURT] where it was held that Respondent authorities were having complete record of already registered persons and at present they are free to verify fact and figures of any Petitioner thus inspite of being aware of complete facts and figures, the Respondent cannot deprive Petitioners from their valuable right of credit. The present petition allowed with permission/modification to file the said Statutory Form TRAN-I by 31.01.2020.
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