M/S. Rishi Graphics Pvt. Ltd vs Union Of India & Ors on 4 March, 2020
7. The Gujarat High Court directed the petitioner to file a declaration in Form TRAN-
1 so that they could file the transitional credit of eligible duties as prayed for. The same
view has been taken by the Madras High Court, Delhi High Court and High Court of
Punjab & Haryana at Chandigarh in the cases of Schwing Stetter India Private
6
Limited vs. Commissioner of GST and Central Excise, Chennai & Others
reported in (2019) 68 GSTR 46 (Mad), Kusum Enterprises Pvt. Ltd. & Anr. vs.
Union of India & Others reported in (2019) 68 GSTR 338 (Delhi), Blue Bird
Pure Pvt. Ltd. vs. Union of India & Others reported in (2019) 68 GSTR 340
(Delhi) and Adfert Technologies Pvt. Ltd. vs. Union of India reported in 2020
(32) G.S.T.L. 726 (P&H) respectively.