Sunrise Autoworld PVT LTD. vs. Commissioner, Central Goods And Service Tax & Anr. & Anr.
Held
The Court held that the writ petitions do not survive for adjudication in view of the Supreme Court's order in Union of India v Filco Trade Centre Pvt. Ltd. (2022) 140 taxmann.com 535 (SC). The Court was informed by the respondents that the common GSTN Portal is open as of the date of the order. Consequently, the Court found it apparent that the petitioners are at liberty to file or revise TRAN-1 electronically. The reasoning is based on the principle that once a higher court has ruled on a matter and the administrative portal is made available to rectify the issue, the original writ petitions become infructuous. The ratio decidendi is that where a Supreme Court judgment provides a remedy and the relevant portal is functional, High Court writ petitions seeking similar relief based on prior technical difficulties are to be disposed of as satisfied. The operative direction was to dispose of the writ petitions as satisfied, granting the petitioners liberty to file/revise TRAN-1 electronically.
Facts
These four writ petitions (W.P.(C) 1420/2020, W.P.(C) 3824/2020, W.P.(C) 4608/2020, and W.P.(C) 8341/2020) were filed by various private limited companies (Sunrise Autoworld Pvt Ltd., Rehau Polymers Private Limited, U.C. Infosystems Pvt. Ltd., and Gulati Enterprises) against the Commissioner, Central Goods and Service Tax, Union of India, and other revenue authorities. The petitions appear to relate to issues concerning the Goods and Services Tax (GST) regime, likely involving the filing or revision of TRAN-1 forms, a common procedural step for transitioning to GST. The specific tax periods and amounts in dispute are not detailed in the provided order. The procedural history indicates these matters reached the Delhi High Court for adjudication.
Key Issues
1. Whether the present writ petitions survive for adjudication in light of the Supreme Court's order in Union of India v Filco Trade Centre Pvt. Ltd. (2022) 140 taxmann.com 535 (SC)? Petitioner's Argument: The petitioners did not explicitly argue their case in the provided text. Their stance would have been to seek relief from the Court, presumably related to their inability to file or revise TRAN-1 forms electronically. Respondent's Argument: The respondents, represented by their counsel, stated that the writ petitions do not survive in view of the Supreme Court's order in Union of India v Filco Trade Centre Pvt. Ltd. They further informed the Court that the common GSTN Portal is open as of the date of the order, implying that the issue that led to the filing of the writ petitions has been addressed by subsequent developments and judicial pronouncements.
Sections Cited
TRAN-1
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$~37 to 40 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1420/2020 SUNRISE AUTOWORLD PVT LTD. ..... Petitioner Through: Mr Ruchir Bhatia, Advocate. versus COMMISSIONER, CENTRAL GOODS AND SERVICE TAX & ANR. ..... Respondents Through: Mr Jatin Kumar Gaur, Advocate for Mr Harpret Singh, Senior Standing counsel for respondent. Mr Zoheb Hossain, Advocate for GST. 38 + W.P.(C) 3824/2020 & CM APPL. 13700/2020 REHAU POLYMERS PRIVATE LIMITED ..... Petitioner Through: versus UNION OF INDIA THROUGH SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE & ORS. ..... Respondents Through: Mr Ajay Digpaul, CGSC with Mr Kamal Dispaul, Ms Swati Kwatra, Advocates for UOI. 39 + W.P.(C) 4608/2020 U.C. INFOSYSTEMS PVT. LTD. ..... Petitioner Through: Mr M.A. Ansari, Mr Khursheed Ahmad, Advocates. Versus UNION OF INDIA THROUGH SECRETARY & ORS. ..... Respondents Through: Mr Ravi Prakash, CGSC with Mr Farman Ali, Ms Shruti Shiv Kumar, Advocate for UOI. 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 18/06/2026 at 19:06:41
40 + W.P.(C) 8341/2020 GULAT
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