Gulati Enterprises vs. Union Of INDIA & 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). The Court noted the statement made by the respondents' counsel that the common GSTN Portal is open as of today. Consequently, the Court found it apparent that the petitioners are at liberty to file or revise TRAN-1 electronically. The Court disposed of the writ petitions as satisfied, based on the Supreme Court's order and the availability of the GSTN portal for electronic filing/revision of TRAN-1.
Facts
These writ petitions were filed by various petitioners, including Sunrise Autoworld Pvt Ltd., Rehau Polymers Private Limited, U.C. Infosystems Pvt. Ltd., and Gulati Enterprises, before the Delhi High Court. The petitions appear to relate to issues concerning the Goods and Services Tax (GST) regime. The specific tax periods and the exact nature of the orders or actions under challenge by the revenue authorities are not detailed in the provided text. However, the procedural history indicates that the matters were brought before the High Court for adjudication.
Key Issues
1. Whether the present writ petitions survive in light of the Supreme Court's order in Union of India v. Filco Trade Centre Pvt. Ltd. (2022)? Petitioner's Contention: Not explicitly stated, but the filing of the writ petitions implies a grievance that required judicial intervention. Revenue's Contention: The learned counsel for the respondents 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. (2022) 140 taxmann.com 535 (SC). They further stated that the common GSTN Portal is open as of today.
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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 19:08:05
40 + W.P.(C) 8341/2020 GULAT
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