Falcon Technologies PVT.LTD. vs. Union Of INDIA And Ors.

W.P.(C)/2374/2020HC DelhiGSTCNR DLHC01014415202027 May 2021Bench: CASES PERTAINING TO SPL.DIVISION BENCHES3 pages

For Petitioner: NoneFor Respondent: Mr. Anuj Aggarwal, ASC, GNCTD with Mr. Shikhar Sheel and Ms. Ayushi Bansal, Advocates R-2, 3 & 4

AI SummaryAllowed

Held

The Court held that the petitioner's case was covered by previous judgments and directed the respondents to process the TRAN-1 Form. The respondents were also instructed to open the portal or accept the form manually if re-filing was necessary.

Facts

The petitioner filed the TRAN-1 Form within the prescribed time to transition CENVAT credit to the GST regime. However, the credit was not reflected in their electronic credit ledger, and their grievance remained unaddressed despite multiple communications.

Key Issues

Whether the petitioner is entitled to transition CENVAT credit to the GST regime when the TRAN-1 Form was filed on time but the credit was not reflected. Whether the authorities acted appropriately in not resolving the petitioner's grievance.

Sections Cited

Rule 117

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(C) 2374/2020 Page 1 of 3 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 21st December,2020 Pronounced on: 27th May, 2021 + W.P. (C) 2374/2020 FALCON TECHNOLOGIES PVT. LTD. ..... Petitioner Through: None. versus UNION OF INDIA AND ORS. ...... Respondents Through: Mr. Anuj Aggarwal, ASC, GNCTD with Mr. Shikhar Sheel and Ms. Ayushi Bansal, Advocates R-2,3 & 4. CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA

JUDGMENT

SANJEEV NARULA, J.

The present petition was heard along with the other batch of petitions relating to disputes and issues pertaining to filing of form GST TRAN-1 (hereinafter “TRAN-1 Form”). However, since the facts of the present case are slightly distinct from the remaining cases in the batch, it is considered appropriate to pass a separate order in the present petition.

Petitioner has approached this Court because despite filing the TRAN-1 Form within the prescribed time period, on 12th August, 2017, its electronic credit ledger does not

The judgment continues below.

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