Delhi High Court has passed a landmark judgment recently. Four petitioners named Brand
Equity Treaties Limited, Developer Group India Private Limited, Micromax Informatics Ltd.,
Reliance Elektrik Works filed a writ petition in Delhi High Court against the decision taken by the
tax department of not allowing businesses to file TRAN-1 after 27th December 2019.
Businesses need to file Form GST TRAN-1 to claim CENVAT credit. Previously, the Indian tax
department extended the last date to file TRAN-1 on several occasions because of the technical
issues on the GST portal. However, still, there are several businesses that could not file TRAN-1
to claim CENVAT credit because of the same reason.
Delhi High Court has ruled out the judgment in favor of the taxpayers. As the judgment suggests
now, the taxpayers across the country can file GST TRAN-1 till 30th June 2020.
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