Writ of mandamus sought to carry forward the transitional ITC to the tune of Rs. 60,15,498/- by filing form GST TRAN-1

Last updated: 05 June 2021

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The Delhi High Court has addressed a petition seeking a writ of mandamus to allow a company to carry forward a transitional input tax credit (ITC) of Rs. 60,15,498/- by filing form GST TRAN-1. The court noted that the relief sought had already been granted in a previous judgment concerning the same petitioner. Consequently, no further orders were deemed necessary, and the current petition was disposed of.

Court :
Delhi High Court

Brief :
By way of the present petition, a writ of mandamus is sought against the Respondent to allow the Petitioner to carry forward the transitional input tax credit to the tune of Rs. 60,15,498/- by filing form GST TRAN-1 either online or manually.

Citation :
W.P.(C) 3099/2019

IN THE HIGH COURT OF DELHI AT NEW DELHI
Reserved on: 24th December, 2020
Pronounced on: 27th May, 2021

W.P.(C) 3099/2019
DEVELOPER GROUP INDIA PRIVATE LIMITED …. Petitioner

Through: Ms. Kavita Jha with Ms. Swati
Agarwal, Advocates.

versus

UNION OF INDIA & ORS. …. Respondents

Through: Ms. Sonu Bhatnagar, Senior
Standing Counsel with
Ms. Venus Malhotra,
Mr. Vaibhav Joshi Ms. Mallika
Joshi Advocates.

CORAM:
HON’BLE MR. JUSTICE MANMOHAN
HON’BLE MR. JUSTICE SANJEEV NARULA

J U D G M E N T

[VIA VIDEO CONFERENCING]

SANJEEV NARULA, J.

1. By way of the present petition, a writ of mandamus is sought against the Respondent to allow the Petitioner to carry forward the transitional input tax credit to the tune of Rs. 60,15,498/- by filing form GST TRAN-1 either online or manually.

2. In fact, the relief as sought for by the Petitioner already stands granted to the Petitioner in terms of the judgment of this Court in Brand Equity Treaties Limited. v. Union of India & Ors,whereby a batch of petitions including a writ petition filed by the present Petitioner (being W.P.(C.) 8496/2019) had been allowed.

3. Since the relief has already been granted in Brand Equity (supra), no further orders are required to be passed in the present petition, and accordingly the same is disposed of.

SANJEEV NARULA, J
MANMOHAN, J
MAY 27, 2021

FAQ :

The case concerned a company's request for a writ of mandamus to be allowed to file form GST TRAN-1, either online or manually, to carry forward a transitional input tax credit (ITC) of Rs. 60,15,498/-.

A writ of mandamus is a court order compelling a government official or body to perform a duty that they are legally obligated to do.

The court observed that the relief the petitioner was seeking had already been granted in a prior judgment by the same court, which had allowed a batch of petitions including one filed by the present petitioner.

No, because the relief had already been granted in a previous, related case, the court found no need to pass further orders in this particular petition.

Form GST TRAN-1 is used by taxpayers to declare the details of inputs held in stock, inputs in semi-finished and finished goods held in stock, and capital goods, and to claim transitional credit for taxes paid before the GST regime.