Anil Kumar Jain Proprietor Pukhraj Exim Solution vs. Union Of INDIA & Ors.

W.P.(C)/12309/2023HC DelhiGSTCNR DLHC01075695202307 September 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN2 pages

For Petitioner: Ms. Rupali Singh, AdvFor Respondent: Ms. Shubhra Parashar and Mr. Virender Pratap Singh Charak, Advs. Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. Mr. Sumit K. Batra and Mr. Priyanka Jindal, Advs

AI SummaryRemanded

Held

The High Court acknowledged the inadvertent submission of documents to the SGST authorities. It set aside the rejection order dated 24.02.2023 and directed the concerned CGST Authority to reconsider the matter afresh after the petitioner resubmits the documents.

Facts

The petitioner sought to transfer transitional credit from the pre-GST regime, but the claim was rejected for lack of supporting documents. The petitioner contended documents were submitted, while respondents argued they were mistakenly filed with SGST authorities instead of CGST.

Key Issues

Whether the rejection of a transitional credit claim due to the inadvertent submission of supporting documents to the SGST authorities instead of the CGST authorities is valid, and if the matter should be remitted for fresh consideration.

Sections Cited

Section 140 of the CGST Act, 2017

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~22 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010756952023 + W.P.(C) 12309/2023 ANIL KUMAR JAIN PROPRIETOR PUKHRAJ EXIM SOLUTION .....Petitioner Through: Ms. Rupali Singh, Adv. versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Shubhra Parashar and Mr. Virender Pratap Singh Charak, Advs. Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. Mr. Sumit K. Batra and Mr. Priyanka Jindal, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R % 07.09.2026

Through the present Writ Petition, the Petitioner prays for the following substantive reliefs: “a) To issue writ of mandamus/certiorari or any other appropriate writ, order or direction in the like nature to the Respondents and thereby quash/set aside the order dated 24.02.2023 and direct Respondent No. 1 to allow the transfer of the transitional credit available to the petitioner in the Pre-GST regime. b) To issue writ of mandamus/certiorari or any other appropriate writ, order or direction in the like nature to the Respondents and thereby directing Respondent No. 1 to pass a speaking order after hearing the Petitioner and c

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