Court acknowledges pending Supreme Court decision on GST portal, may accept Tran-I later

The Court declined to direct the opening of the GST portal for uploading Tran-I Form but acknowledged the possibility of accepting the form later if a pending Supreme Court decision is upheld. The Court did not grant provisional manual filing but recognized its authority to potentially direct acceptance in the future. The relevance of a pending case was acknowledged, with the Court discussing its power to order form acceptance if the Supreme Court upholds the previous decision. The Court noted the need to consider the petitioner's entitlement to relief sought in the petition during future proceedings.

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Issues:
1. Direction sought to open GST portal for uploading Tran-I Form
2. Provisional manual filing request
3. Consideration of Brand Equity Treaties Limited case decision
4. Power of the Court to direct acceptance of Tran-I Form at a later time
5. Entitlement to relief as sought in the petition

Analysis:
1. The petitioner filed a writ petition seeking a direction to open the GST portal for uploading the GST Tran-I Form. The petitioner relied on a previous decision of the Court in Brand Equity Treaties Limited case, which is pending before the Supreme Court with the operation of the decision stayed. The Court declined to pass the requested direction, but noted the possibility of directing the respondents to accept the form later if the Supreme Court upholds the previous decision.

2. The petitioner requested provisional manual filing of the GST Tran-I Form based on the Brand Equity Treaties Limited case decision. The Court did not grant this request but acknowledged the petitioner's timely filing of the writ petition before the deadline, indicating the Court's potential power to direct acceptance of the form in the future.

3. The Court considered the Brand Equity Treaties Limited case decision, which is pending before the Supreme Court with the operation of the decision stayed. The Court acknowledged the relevance of this decision in the current petition and noted the possibility of directing the respondents to accept the GST Tran-I Form if the Supreme Court upholds the previous decision.

4. The Court discussed its power to direct the acceptance of the GST Tran-I Form at a later point in time, emphasizing that if the Supreme Court rejects the Special Leave Petition filed by the respondents and upholds the previous decision, the Court would have the authority to direct acceptance of the form in the future.

5. The respondents argued that even if the decision in Brand Equity Treaties Limited case is upheld, the petitioner may not be entitled to the relief sought in the petition. The Court noted this argument and indicated that this aspect would be considered when the writ petition is taken up for hearing. The matter was listed for further proceedings on a specific date along with similar matters.

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