2020 (8) TMI 824

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..... e Respondents/State on advance notice : Shri M.P.S.Raghuvanshi, Addl.A.G ORDER Heard on the question of admission. By filing this petition, the petitioner has invoked Article 226 of the Constitution of India seeking a writ of mandamus directing respondents to allow it to avail the short transitioning of input tax credit ("ITC) by either updating electronic credit ledger at their back end, in ac .....

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..... r the earlier tax law in the new taxation regime. It is further submitted that the entire tax regime had itself watershed moment with the advent of GST. GST laws framed by the Parliament and State Legislature recognized the fact that the taxpayer had ITC under the existing laws and provide for elaborate transitional arrangement to save pending as well as the future claims relating to existing law .....

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..... rt in the case of Adfert Technologies Pvt. Ltd. Vs. Union of India, reported in, 2019 TIOL-2519HC-P&H-GST. The SLP was filed against aforesaid decisions but the same was also dismissed. Learned counsel has further relied upon the judgment rendered by Delhi High Court in the case of Brand Equities Treaties Ltd and Others Vs. Union of India reported as 2020 TIOL-900-HC-Del. GST wherein, following th .....

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