Developer Group India Private Limited v. Union of India & Ors.

Delhi High Court · 27 May 2021 · 2021:DHC:1715-DB
Manmohan; Sanjeev Narula
W.P.(C) 3099/2019
2021:DHC:1715-DB
administrative petition_dismissed

AI Summary

The Delhi High Court dismissed the writ petition seeking transitional input tax credit under GST as the relief had already been granted in an earlier judgment involving the same petitioner.

Full Text
Translation output
W.P.(C) 3099/2019
HIGH COURT OF 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
JUDGMENT
[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 2021:DHC:1715-DB W.P.(C) 3099/2019 Treaties Limited. v. Union of India & Ors,[1] 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 nd