Judgment
$~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 1.
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 considering the reply and Annexures submitted along with TRANS-I Application in terms of Section 140 of the CGST Act, 2017.” This is a digitally signed order.
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The Order is downloaded from the DHC Server on 10/09/2026 at 11:28:02
2.
In fact, the Petitioner filed an application for claiming transitional credit of CGST/DVAT to the tune of Rs.1,59,70,500/-.
The said claim of the Petitioner has been rejected on the ground that the Petitioner has not filed supporting documents.
3.
The Petitioner claims that the requisite documents were submitted on 20.02.2023 and have been annexed to the present Petition as Annexure-A-3. Per contra, learned counsel representing the Respondents submits that the said documents were submitted before the Authorities under the State Goods and Services Tax (‘SGST’) regime and not before the Authorities under the Central Goods and Services Tax (‘CGST’) regime.
4.
It is evident that the Petitioner had, albeit inadvertently, submitted the requisite documents before the SGST Authorities instead of the concerned CGST Authority. In order to advance the cause of substantive justice, the order dated 24.02.2023 is accordingly set aside, with a direction to the concerned Authority to consider and decide the matter afresh in accordance with law. The Petitioner is further directed to furnish the requisite documents before the concerned Authority within a period of one (01) week from today.
5.
In view of the aforesaid, the present Writ Petition is disposed of.
ANIL KSHETARPAL, J.
SHAIL JAIN, J.
SEPTEMBER 7, 2026 s.godara/shah This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 10/09/2026 at 11:28:02