Rehau Polymers Private Limited vs. Union of India [WP(C) 3824/2020]
The Petitioner had preferred a Writ Petition before the Delhi HC seeking a direction for the Revenue Authorities to open the GST portal to enable uploading of Form TRAN-1. The Petitioner placed reliance on the judgment of Delhi HC in the case of Brand Equity Treaties Limited vs. The Union of India and Ors. [W.P.(C) 11040/2018 and C.M. No. 42982/2018], against which an SLP is pending before the SC.
The Petitioner argued that the Delhi HC shall allow provisional filing of form TRAN-1 even though the SLP is pending before the SC in case of Brand Equity. The Petitioner further submitted that in case the SC upheld the decision, the Revenue authorities shall not be permitted to present a fait accompli by pleading that 30 June 2020 had already passed.
The Delhi HC observed that the Petitioner had preferred the Writ before 30 June 2020, which had been listed on the same date. The HC further remarked that in case the SLP before the SC against the decision in Brand Equity Treaties Limited (supra) is rejected and the decision of Delhi HC is upheld, it goes without saying that the HC would not be powerless to direct the Revenue authorities to accept the Form TRAN-I of the Petitioner at a later point of time. The matter has been scheduled for hearing on 16 September 2020.
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The information provided in this update is intended for informational purposes only and does not constitute legal opinion or advice. Readers are requested to seek formal legal advice prior to acting upon any of the information provided herein. This update is not intended to address the circumstances of any particular individual or corporate body. There can be no assurance that the judicial/ quasi judicial authorities may not take a position contrary to the views mentioned hereinrra quis.
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