Kun United Motors Pvt. Ltd., vs Assistant Commissioner Of Central Tax ... on 21 August, 2020
"5. We have considered the submissions of the parties. The nature of
reliefs sought in the present petition and the facts disclosed herein is
2
2018 (9) TMI 1474
3
2019-VIL-367-DEL
4
2019 SCC on Line Del 8474
5
2019-VIL-341-DEL
6
2019 (10) TMI 477
7
2019 (12) TMI 1002
7
fully covered by the decision of this Court in M/s Blue Bird Pure Pvt.
Ltd (supra) decided on 22.07.2019, wherein, following the decisions
of this Court in Bhargava Motors v. Union of India, decision dated
13th May, 2019 in WP (C) 1280/2018 and Kusum Enterprises Pvt.
Ltd. v. Union of India, 2019-TIOL- 1509-HC-DEL-GST, the Court
had directed the respondents to either open the online portal or to
enable the petitioner to file the rectified TRAN-1 electronically or
accept the same manually.