Input Tax Credit — The petitioner not upload the details of un-utilized Input Tax Credit as per the accounts books to the electronically generated statutory Form “TRAN-I” which was the requirement under the GST regime for availing the benefit of the previous un-utilized ITC accrued under the Taxing Statutes. Writ petition 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-1 by 31.01.2020. — Etrade Marketing Private Limited. Vs. Central Board of Indirect Taxes And Customs And Others [2019] 19 TAXLOK.COM 105 (P&H)