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2020 (4) TMI 589 - HC - GSTFiling of statutory Form TRAN-I - un-utilized Input Tax Credit - transition to GST regime - HELD THAT:- The present petition is squarely covered by the judgment in ADFERT TECHNOLOGIES PVT. LTD. VERSUS UNION OF INDIA AND ORS. [2019 (11) TMI 282 - PUNJAB AND HARYANA HIGH COURT] where the Respondents are directed to permit the Petitioners to file or revise where already filed incorrect TRAN-1 either electronically or manually statutory Form(s) TRAN-1 on or before 30th November 2019. Therefore, the present petition is liable to be disposed of in terms of the said case with permission/modification to file the said Statutory Form TRAN-I by 31.12.2019.
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