1) The Delhi High Court ruled that the time limit of 90 days to file Form TRAN-1 to carry forward CENVAT credits from previous indirect tax regimes to GST was directory, not mandatory. 2) As the GST transition has not been smooth, what was reasonable in ideal circumstances could not be expected currently. 3) In the absence of a specific time limit in the GST Act, the court held that the 3 year limitation period under the Limitation Act would apply, allowing taxpayers until June 30, 2020 to file Form TRAN-1.