The High Court of Delhi said that if the Supreme Court upholds transitional credit a vested right and permits availment beyond prescribed time in the Brand Equity Treaties limited case, then the Court may direct officials to accept GST Tran-I Form.
The petitioner, Rehau Polymers Private Limited has preferred the writ petition to seek a direction to the respondent authorities to open the GST portal to enable the petitioner to upload the GST Tran-I Form.
The petitioner has placed reliance on the decision of the Delhi High Court in Brand Equity Treaties Limited Vs. The Union of India &Ors. and other connected writ petitions. Admittedly, that decision in Brand Equity Treaties Limited is pending consideration before the Supreme Court, and the operation of the said decision has been stayed by the Supreme Court.
The petitioner contended that the High Court may permit the provisional manual filing of the GST Tran-I Form in terms of the decision in Brand Equity Treaties Limited. He submits that in case the Supreme Court upholds the decision of this Court in Brand Equity Treaties Limited, the respondent authority should not be permitted to present a fait accompli by pleading that 30th June 2020 has already passed.
The Division Bench of Justice Vipin Sanghi and Justice Rajnish Bhatnagar said that “We are not inclined to pass any such direction as sought by the petitioner. However, considering the fact that the petitioner has approached this Court by filing the writ petition before 30.06.2020, which has been listed on 30.06.2020, in case the Special Leave Petition, preferred by the respondents before the Supreme Court against the decision in Brand Equity Treaties Limited (supra) is rejected, and our decision is upheld, it goes without saying that this Court would not be powerless to direct the respondents to accept the GST Tran-I Form of the petitioner at a later point of time,” the bench added.
The master will be listed on October 16, 2020, along with other similar matters.