JUDGMENT

Sanjeev Narula, J. - [Via VIDEO CONFERENCING.

CM APPL. 33850/2020 (for exemption)

1. Exemption allowed, subject to just exceptions.

2. The application is disposed of.

W.P.(C) 10795/2020

3. Respondents have not filed a counter affidavit despite opportunity granted to them. Today, Mr. Farman Ali, learned counsel appearing on behalf of the Respondents seeks further time for doing so. However, having regard to the nature of controversy arising in the present petition, need is not felt to grant further time to the respondents to file the counter affidavit. Further, we may also note that in several other matters comprising of a batch, counter-affidavits had not been filed, and the coordinate Bench of this court, to which one of us (Sanjeev Narula J.) is a member, has already heard the arguments and reserved the judgment. Accordingly we are proceeding to decide the present petition on the basis of the available record and the submissions made by the counsels.

4. By way of the present petition, directions are sought to allow the petitioner to modify/revise Form GST TRAN-1 filed by it, either by opening the GST portal or by permitting submission of manual modified/rectified Form.

5. Brie