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INTEGRATED PROJECT LOGISTICS PRIVATE LIMITED vs. UNION OF INDIA
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
SANJEEV NARULA
Pet. Counsel
Sanjay Bansal
Res. Counsel
Anil Soni
Devesh Dubey

Petitioner / Applicant

INTEGRATED PROJECT LOGISTICS PRIVATE LIMITED
Respondent UNION OF INDIA
Court Delhi High Court
State

Delhi

Date May 27, 2021
Order No.

W.P. (C) 4234/2020

Citation

2021(5) TAXREPLY 4283
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ORDER

1. The present petition was heard along with the other batch of petitions relating to disputes and issues pertaining to filing of form GST TRAN-1 (hereinafter “TRAN-1 Form”). However, since the facts of the present case are slightly distinct from the remaining cases in the batch, it is considered appropriate to pass a separate order in the present petition. 2. The Petitioner- M/s Integrated Project Logistics Private Limited in this case seeks a writ of certiorari and other directions to the Respondents to process the TRAN-1 Form filed by the Petitioner in order to enable him take benefit of the input credit of ₹ 5,85,82,611/- which is stated to be available with him as on 1st July, 2017. 3. The Petitioner had an eligible CENVAT credit of ₹ 5,85,82,611/- as per the service tax return for the period ending 30th June, 2017. The Petitioner sought to carry forward the same into the GST regime by filing the TRAN-1 Form in terms of Section 140(8) of the CGST Act, 20....

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