HC: Directs Revenue to open portal to facilitate 'transitional-credit claim' filing, report compliance

Delhi HC directs the Respondents to open the portal for submission of transitional credit claims and report compliance by Friday (June 19, 2020); Notes that due to technical glitches the Petitioner was unable to upload its CENVAT credit claim in Form GST TRAN 1 on the portal, whereas requests made to extend the deadline for filing the same were refused by the Revenue; Rejects Revenue’s claim that reliance on 'Brand Equity' judgment shall not be placed as the case has been c...