HC: Follows Brand Equity, allows filing of TRAN-01 by June 30 or in GSTR-3B of July

P&H HC directs Revenue to permit assessee to upload TRAN-I on or before June 30, 2020 or to avail ITC in GSTR-3B of July 2020; Follows, ratio of Adfert Technologies and recent Delhi HC ruling in Brand Equity as approved in SKH Sheet Metals Components, elucidates that “following decision of this Court and various other HCs has permitted Petitioners to file TRAN-I on or before 30.06.2020”; Further, opines that Delhi HC “has not declared Rule 117 (1A) ultra vires ...