HC: Permits filing of TRAN 01 by June 30 or claim ITC in GSTR-3B of July, 2020

P&H HC allows Assessee’s plea to upload TRAN-I on or before June 30, 2020, directs the Revenue to permit the same failing which the Assessee would be at liberty to avail ITC in question in GSTR-3B of July 2020; Notes that such request was made by Assessee in pursuant to extension provided by the Revenue for filing TRAN-I till 31st March, 2020, whereas in the landmark judgments of Delhi HC in Brand Equity Case and SKH Steel Metals case, said form was directed to be filed...