Hon’ble P&H High Court considering decisions passed by various High Courts including Delhi HC decision in the case of Brand Equity has held that denial of unutilized credit to those dealers who are unable to furnish evidence of attempt to upload TRAN-I would amount to violation of Article 14 as well Article 300A of the Constitution.
GSTN was directed to permit petitioner to upload TRAN-I on or before 30.06.2020 and in case Respondent fails to do so, the petitioner would be at liberty to avail ITC in GSTR-3B of July 2020.
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