M/S Bharti Electronics vs. Union Of INDIA, Through Secretary, Ministry Of Finance, & Ors.

W.P.(C)/199/2019HC DelhiGSTCNR DLHC01000484201803 August 2022Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MS. JUSTICE TARA VITASTA GANJU3 pages

For Petitioner: Mr A K Babbar, Mr Surender Kumar, Mr B.K. Tripathi, AdvocatesFor Respondent: Mr Ravi Prakash, CGSC with Ms Shruti Sivakumar, Mr Taha Yasin and Mr Farman Ali, Advocates for R-1. Mr Harpreet Singh, Sr. Standing Counsel with Ms Suhani Mathur, Adv. for R-2 & 3. Mr Aman Naqvi, Adv. for Mr ShadanFarasat, Adv. for R-4 & 5

AI SummaryAllowed

Held

The High Court disposed of the writ petition by issuing directions in line with a Supreme Court judgment. This implies the petitioner's claim for input tax credit via TRAN-1 was to be considered as per the Supreme Court's ruling.

Facts

The petitioner sought to file a revised TRAN-1 form or accept a manually submitted one to claim input tax credit. They also requested the portal be reopened for this purpose.

Key Issues

The primary issue was the petitioner's inability to file a revised TRAN-1 form to claim transitional input tax credit. The court considered the timeframe for filing and the applicability of remedial provisions.

Sections Cited

Section 172

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~19 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 199/2019 M/S BHARTI ELECTRONICS ..... Petitioner Through: Mr A K Babbar, Mr Surender Kumar, Mr B.K. Tripathi, Advocates. versus UNION OF INDIA, THROUGH SECRETARY, MINISTRY OF FINANCE, & ORS. ..... Respondents Through: Mr Ravi Prakash, CGSC with Ms Shruti Sivakumar, Mr Taha Yasin and Mr Farman Ali, Advocates for R-1. Mr Harpreet Singh, Sr. Standing Counsel with Ms Suhani Mathur, Adv. for R-2 & 3. Mr Aman Naqvi, Adv. for Mr ShadanFarasat, Adv. for R-4 & 5. CORAM: HON'BLE MR JUSTICE RAJIV SHAKDHER HON'BLE MS JUSTICE TARA VITASTA GANJU

O R D E R %

03.08.

2022 [Physical Hearing/Hybrid Hearing (as per request)]

The substantive prayers made in the writ petitionare as follows:

“(i) To issue a writ of mandamus or any other writ, order or directionso as to direct the respondents to allow filing of revised TRAN-1on system or direction to accept the manual TRAN-1 form(Annexure P-8) submitted to Respondent No. 5 and allow thelawful and legitimate claim of the petitioner of input tax credit ofRs.28,64,079/- under DVAT Act + Rs.l2,12,424/- u

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.