$ 3 * IN HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3572/2020 and CM APPL. 12707/2020 MANGLA HOIST P. LTD. ..... Petitioner Through: Mr.Ruchir Bhatia, Advocate. versus UNION OF INDIA AND ORS ..... Respondents Through: Mr.Asheesh Jain, CGSC with Mr.Adarsh Kumar Gupta, Advocate for R1. Mr.Kuldeep Singh, Advocate for R2. Mr.Harpreet Singh, Senior Standing Counsel for GST/R3. CORAM: HON'BLE MS. JUSTICE HIMA KOHLI HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD ORDER % 17.06.2020 HEARD THROUGH VIDEO CONFERENCING. 1. petitioner seeks directions to respondents/Union of India; Commissioner, CGST, Delhi South; Superintendent of Range and Goods and Services Tax Council to open Portal to enable it to file its claim of CENVAT tax credit as on 30th June, 2017, in Form Trans-1. second relief in present petition is for declaring Rule 117 of CGST Rules, 2017 as ultra vires and quashing same. 2. Mr. Bhatia, learned counsel for petitioner states that despite repeated efforts made by petitioner to upload its claim for credit in Form W.P.(C) 3572/2020 Page 1 of 3 GST Trans-1 on portal of respondents, it could not do so due to errors in their system including technical difficulties faced in uploading credit Form GST Trans-1. He submits that despite repeated requests made to respondents by several parties to extend last date for filing claim of credit input in Form GST Trans-1, they have refused to extend deadline. 3. Recently, Division Bench of this Court in W.P.(C) 11040/2018 entitled Brand Equity Treaties Limited vs. Union of India has held on 05.05.2020, that time limit of 90 days prescribed in Rule 117 of CGST Rules is not mandatory but directory in nature. Further, respondents have been directed to publicise said judgment including by uploading it on their website so that all Assessees, who were unable to upload Form/GST Trans-1, could do so on or before 30th June, 2020. 4. Learned counsel for petitioner states that despite aforesaid categorical order passed by co-ordinate bench, respondents have not made compliances and petitioner has been compelled to approach this court for seeking directions to respondents to open common portal to enable it to upload its claim in Form GST Trans-1 well before 30.06.2020. 5. Issue Notice. 6. Mr.Kuldeep Singh, learned counsel for respondents enters appearance and starts by stating that petitioner has erroneously impleaded Commissioner, Central Goods and Service Tax, Delhi South as respondent No.2 whereas petitioner falls under jurisdiction of Commissioner, Central Goods and Service Tax Delhi East. He further states that respondents have decided to challenge judgment in Brand W.P.(C) 3572/2020 Page 2 of 3 Equity Treaties Limited (supra) and are in process of filing appeal before Supreme Court. 7. Admittedly, judgment in Brand Equity Treaties Limited (supra), has not been stayed so far and therefore, respondents are under obligation to abide by directions issued therein by adequately publicising said decision and uploading it on their website as also by opening its common portal to enable petitioner and all similarly placed parties to upload Form GST Trans-1, for claiming CENVAT tax credit. respondents are directed to ensure compliance of captioned judgment by 19.06.2020, particularly since cut of date fixed by court in said case is 30th June, 2020, which would leave only ten clear days for petitioner and similarly placed assessees to take necessary steps. 8. present petition is disposed of along with pending application with aforesaid directions. No orders as to costs. HIMA KOHLI, J SUBRAMONIUM PRASAD, J JUNE 17, 2020 tr/rkb W.P.(C) 3572/2020 Page 3 of 3 Mangla Hoist P. Ltd. v. Union of India and Or