2020 (11) TMI 423

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..... Yogendra Aldak and Mr. Kunal Kapur, Advocates. Respondents Through: Mr. Ravi Prakash, Advocate for UOI. Mr. Amit Bansal, Advocate with Ms. Vipasha Mishra, Advocate for respondents No.2, 3, 6 and 7. Mr. Ankit Monga, Advocate for Mr. Anuj Aggarwal, Advocate for respondents No.4 and 5. O R D E R CM Appl. 28287/2020 (exemption) in W.P. (C) 8787/2020 Allowed, subject to all just exceptions. W.P.....

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....ansitional credit has not been utilized till date. He prays that the portal be reopened so that the petitioner can file a rectified GSTR-3B for the period July 2017 onwards thereby enabling him to utilize the credit to be carried forward through GST TRAN-1 from July 2017 onwards. He emphasises that consequent to the rectification of the return, the petitioner will be entitled to refund of output ....