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DELL INTERNATIONAL SERVICES INDIA PRIVATE LIMITED vs. UNION OF INDIA & ORS.
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
SANJEEV NARULA
Pet. Counsel
B.l. Narasimhan
Yogendra Aldak
Kunal Kapur
Res. Counsel
Ravi Prakash
Amit Bansal
Vipasha Mishra

Petitioner / Applicant

DELL INTERNATIONAL SERVICES INDIA PRIVATE LIMITED
Respondent UNION OF INDIA & ORS.
Court Delhi High Court
State

Delhi

Date Nov 9, 2020
Order No.

W.P. (C) 8787/2020 & CM APPL. 28287/2020

Citation

2020(11) TAXREPLY 3509
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ORDER

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. 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 ₹ 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 ₹ 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....

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