Dell International Services INDIA Private Limited vs. Union Of INDIA & Ors.
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The petitioner, Dell International Services India Private Limited, filed a writ petition seeking a direction to respondent No. 7 to dispose of its letter dated June 18, 2020. This letter requested permission to utilize transitional credit from July 2017 onwards and to rectify GSTR-3B returns from July 2017 to the present date. The petitioner claimed that the non-availability of transitional credit of Rs. 3,00,46,015/- led to an unnecessary cash payment of output tax liability. The petitioner sought to reopen the portal to file rectified GSTR-3B returns to utilize this credit, which would entitle them to a refund of Rs. 3,00,46,015/- paid in cash for the period July 2017 to November 2017. The petitioner argued that this issue was covered by a coordinate bench's judgment in Bharti Airtel Limited vs. Union of India & Ors.
Held
The Court noted that the petitioner's letter dated June 18, 2020, had not been disposed of by the authorities. Consequently, the writ petition was disposed of with a specific direction to the Commissioner, GST Delhi (South), to decide the petitioner's letter dated June 18, 2020, within eight weeks from the date of the order. The Court explicitly stated that all rights and contentions of the parties were left open, meaning the merits of the petitioner's claim for transitional credit, rectification, and refund were not adjudicated upon in this order. The Court did not decide on the substantive issues raised by the petitioner regarding the utilization of transitional credit or the refund, but rather directed the concerned authority to consider the pending representation. The issue of which authority was the correct respondent was addressed by directing the Commissioner, GST Delhi (South), to decide the matter.
Key Issues
1. Whether the petitioner is entitled to utilize transitional credit from July 2017 onwards and rectify its GSTR-3B returns for the period July 2017 onwards, thereby claiming a refund of Rs. 3,00,46,015/- paid in cash as output tax liability. Petitioner's Arguments: The petitioner contended that the non-availability of transitional credit immediately upon GST implementation resulted in an avoidable cash payment of tax liability. They argued that the portal should be reopened to allow rectification of GSTR-3B returns, enabling the utilization of transitional credit and subsequent refund of the cash paid. The petitioner relied on the judgment in Bharti Airtel Limited vs. Union of India & Ors. to support their claim. Revenue's Arguments: The judgment records that the respondents accepted notice. Mr. Amit Bansal, counsel for respondents No. 2, 3, 6, and 7, raised a point regarding the correct authority for the respondent, stating it should be the Commissioner, GST Delhi (South), and not the Assistant Commissioner, Nehru Place, due to a change in jurisdiction. No specific arguments were recorded against the petitioner's claim for transitional credit or rectification.
Sections Cited
None explicitly discussed or relied upon for substantive decision
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Cause title — parties, addresses and appearances
O R D E R %
2020 CM Appl. 28287/2020 (exemption) in W.P. (C) 8787/2020
Allowed, subject to all just exceptions. W.P. (C) 8787/2020 The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. 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 26/06/2026 at 01:31:25
Present writ petition has been filed seeking a direction to respondent No.7 to dispose of petitioner’s letter dated 18th June, 2020 seeking permission to utilise transitional credit from July 2017 onwards as well as to rectify GSTR-3B from July 2017 to till date and as a consequence refund Rs.3,00,46,015/- i.e. cash paid on output tax liability. Learned counsel for the petitioner states that non-availability of transition credit of Rs.3,00,46,015/- immediately on introduction of GST law resulted in payment of the tax liability in cash by the petitioner which was otherwise not required. He contends that the said transitional credit has not been utilized till date. He prays that the portal be reopened so that the petitioner can file a rectified GSTR-3B for the period July 2017 onwards thereby enabling him to utilize the credit to be carried forward through GST TRAN-1 from July 2017 onwards. He emphasises that consequent to the rectification of the return, the petitioner will be entitled to refund of output liability paid in cash for the period July 2017 to November 2017 totalling to Rs.3,00,46,015/- as the same was not & Ors. W.P.(C) 6345/2018. Issue notice. Mr. Ravi Prakash, learned counsel accepts notice on behalf of respondent No.
Mr. Amit Bansal, learned counsel accepts notice on behalf of respondents No.2, 3, 6 and 7. 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 26/06/2026 at 01:31:25
Mr. Ankit Monga, learned counsel accepts notice on behalf of respondents No.4 and 5. Mr. Amit Bansal, learned counsel for respondents No.2, 3, 6 and 7 states that due to change of juri iction, respondent No.7 should be Commissioner, GST Delhi (South) and not the Assistant Commissioner, Nehru Place. Keeping in view the fact that petitioner’s letter dated 18th June, 2020 has not been disposed of till date, the present writ petition is disposed of with a direction to Commissioner, GST Delhi (South), to decide the petitioner’s letter dated 18th June, 2020 within eight weeks in accordance with law. All rights and contentions of the parties are left open. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.
MANMOHAN, J
SANJEEV NARULA, J NOVEMBER 09, 2020 js 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 26/06/2026 at 01:31:25
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.