2020 (1) TMI 1043

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....hansali, Mr. Akshat Verma, Mr. Sanjeet Purohi ORDER Mr. Saraswat, learned counsel for the respondents No.1 and 2, submits that the case is squarely covered by a decision of this Court dated 01.11.2019, rendered in the case of Jodhpur Truck Pvt. Ltd. Vs. Union of India & Ors. [S.B. Civil Writ Petition No.15221/2019]. 2.  Learned counsel appearing for the petitioner submits that though....

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.... (2) In case all the three requirements enumerated in para no.12 of the judgment of Jodhpur Truck Pvt. Ltd. (supra) are met/satisfied, the petitioner's online GST TRAN-1 form shall be accepted, of course, if it is filed by 31.12.2019 or extended period (if any). (3) For the purpose aforesaid, the petitioner may submit an application before the GST Council to issue the requisite certifi....