Case Law Details

Case Name : Union of India Vs Brand Equity Treaties Limited & Ors. (Supreme Court)
Appeal Number : Special Leave To Appeal (C) No(S). 7425-7428/2020
Date of Judgement/Order : 19/06/2020
Related Assessment Year :
Courts : Supreme Court of India (1279)

Union of India Vs Brand Equity Treaties Limited & Ors. (Supreme Court)

Supreme Court has stayed Delhi HC decision in case of Brand Equity Treaties Limited Vs Union Of India which permitted the assessee to file Form Tran-1 on or before June 30, 2020.

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.

Download Judgment/Order

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2 Comments

  1. Sanjeev Goel says:

    After staying the order of Delhi High Court in the case of Brand Equities what are the consequences ? Can a dealer file TRAN-1 on or before 30/06/2020 manually as no window is open on GST Portal for TRAN-1 or to wait till final judgment of Supreme Court?? If manually submits will the Assessing Officer issue acknowledgment??

  2. ANTONY KUNDUKULAM says:

    WE HOPE THAT THE HONOURABLE SUPREME COURT MAY CONSIDER THE MISERY OF THE BUSINESS COMMUNITY CAUSED BY SYSTEM GLITCHES IN GSTN.

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