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of <h1>Delhi HC allows Petitioner to carry forward transitional input tax credit</h1> The Delhi HC granted a writ of mandamus allowing the Petitioner to carry forward transitional input tax credit of Rs. 60,15,498 by filing form GST TRAN-1. ... Carry forward of transitional input tax credit - filing of form GST TRAN-1 either online or manually - HELD THAT:- The relief as sought for by the Petitioner already stands granted to the Petitioner in terms of the judgment of this Court in BRAND EQUITY TREATIES LIMITED, MICROMAX INFORMATICS LTD., DEVELOPER GROUP INDIA PRIVATE LIMITED, RELIANCE ELEKTRIK WORKS VERSUS THE UNION OF INDIA AND ORS. [2020 (5) TMI 171 - DELHI HIGH COURT] whereby a batch of petitions including a writ petition filed by the present Petitioner (being W.P.(C.) 8496/2019) had been allowed. Since the relief has already been granted in Brand Equity, no further orders are required to be passed in the present petition - Petition disposed off. The Delhi High Court granted a writ of mandamus to allow the Petitioner to carry forward transitional input tax credit of Rs. 60,15,498 by filing form GST TRAN-1. The relief was already granted in a previous judgment, so no further orders were needed, and the petition was disposed of.
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