U.C. Infosystems PVT. LTD. vs. Union Of INDIA Through Secretary & Ors.
Held
The Court held that the present writ petitions do not survive 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 noted the statement made by the learned counsel appearing for 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 binding precedent set by the Supreme Court and the current accessibility of the portal. The ratio decidendi is that once the highest court has ruled on a matter and the procedural impediment is removed (portal being open), the High Court should dispose of such petitions on that basis. The operative direction was that the writ petitions are disposed of as satisfied, granting the petitioners the liberty to file/revise TRAN-1 electronically.
Facts
These writ petitions were filed by various private limited companies, including Sunrise Autoworld Pvt Ltd., Rehau Polymers Private Limited, U.C. Infosystems Pvt. Ltd., and Gulati Enterprises. The petitioners were seeking directions to allow them to file or revise their TRAN-1 forms electronically. The core issue revolved around the inability of the petitioners to access the GSTN portal to file or revise their TRAN-1 forms, which are crucial for transitioning to the Goods and Services Tax (GST) regime. The revenue authorities were the respondents in these matters. The procedural history indicates that these petitions were pending before the Delhi High Court.
Key Issues
1. Whether the petitioners are entitled to file or revise their TRAN-1 forms electronically, notwithstanding any previous procedural limitations or portal access issues, in light of the Supreme Court's decision in Union of India v. Filco Trade Centre Pvt. Ltd. (2022)? Petitioner's Contention: The petitioners argued that they should be permitted to file or revise their TRAN-1 forms electronically to avail the benefits of the GST regime. They likely relied on previous pronouncements or the general principle of allowing genuine procedural rectifications. Revenue's Contention: The respondents, represented by the Commissioner, Central Goods and Service Tax, and the Union of India, stated that the present writ petitions do not survive in view of the Supreme Court order in Union of India v. Filco Trade Centre Pvt. Ltd. They further submitted that the common GSTN Portal is open as of the date of the order.
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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 19:08:03
40 + W.P.(C) 8341/2020 GULAT
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