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2020 (6) TMI 440

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..... EKTRIK WORKS VERSUS THE UNION OF INDIA AND ORS. [ 2020 (5) TMI 171 - DELHI HIGH COURT ], has not been stayed so far and therefore, the respondents are under an obligation to abide by the directions issued therein by adequately publicising the said decision and uploading it on their website as also by opening its common portal to enable the petitioner and all similarly placed parties to upload Fo .....

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..... GH VIDEO CONFERENCING. 1. The petitioner seeks directions to the respondents/Union of India; Commissioner, CGST, Delhi South; Superintendent of Range and Goods and Services Tax Council to open the Portal to enable it to file its claim of CENVAT tax credit as on 30th June, 2017, in Form Trans-1. The second relief in the present petition is for declaring Rule 117 of the CGST Rules, 2017 as ultra .....

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..... datory but directory in nature. Further, the respondents have been directed to publicise the said judgment including by uploading it on their website so that all the Assessees, who were unable to upload Form/GST Trans-1, could do so on or before 30th June, 2020. 4. Learned counsel for the petitioner states that despite the aforesaid categorical order passed by the co-ordinate bench, the respond .....

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..... ttedly, the judgment in Brand Equity Treaties Limited (supra), has not been stayed so far and therefore, the respondents are under an obligation to abide by the directions issued therein by adequately publicising the said decision and uploading it on their website as also by opening its common portal to enable the petitioner and all similarly placed parties to upload Form GST Trans-1, for clai .....

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