Developer Group INDIA Private Limited vs. Union Of INDIA & Ors.
Held
The Court noted that the relief sought by the petitioner had already been granted in a prior judgment concerning a batch of petitions, including one filed by the present petitioner. Therefore, no further orders were necessary.
Facts
The petitioner sought a writ of mandamus to carry forward transitional input tax credit by filing form GST TRAN-1. The relief sought by the petitioner had already been granted in a previous judgment by the same court.
Key Issues
Whether the petitioner is entitled to carry forward transitional input tax credit by filing form GST TRAN-1. Whether the relief sought has already been granted in a previous judgment.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
J U D G M E N T
[VIA VIDEO CONFERENCING] SANJEEV NARULA, J.
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.
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
W.P.(C) 3099/2019
The judgment continues below.
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