2020 (4) TMI 589

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....dvocate JASWANT SINGH, J (ORAL). The petitioner, a proprietorship concern, is a dealer in the business of sale and purchase of Mobile Phones. It is registered under the Goods and Service Tax Act, 2017. Prior to the introduction of Goods and Service Tax Act, it was registered under the provisions of Punjab VAT Act as well as under the Central Sales Tax Act, 1956. Grievance of the petitione....

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....ly covered by the aforesaid judgment dated 04.11.2019, passed in Adfert Technologies case (supra), therefore, the present petition is liable to be disposed of in terms of the said case. In view of above, present petition is allowed in terms of the said CWP No.30949 of 2018 decided on 04.11.2019 with permission/modification to file the said Statutory Form TRAN-I by 31.12.2019. It is clarified....