Earlier in In Brand Equity case Delhi High Court Court has directed the Department to allow all assessees to claim input tax credit in TRAN-1 by 30.6.2020. The direction would apply to all those who could not file TRAN-1 and claim input tax credit. ️The court has further directed that it should be advertised that all taxpayers who have not filed TRAN 1 can do so by 30.6.2020. The judgment was applicable to all irrespective of whether the taxpayer has approached the court or not.
Extract of SC Order
Issue notice. To be heard along with SLP(C) No. 26626 of 2019 and SLP (C) D. No. 38404 of 2019. In the meantime, the operation of the impugned order shall remain stayed.