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TARUN ENTERPRISES PVT. LTD. vs. UNION OF INDIA AND OTHERS
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
NAVIN CHAWLA
Pet. Counsel
Puneet Agrawal
Yuvraj Singh
Hemlata Rawat
Res. Counsel
Gaurav Varma
Anushree Narain

Petitioner / Applicant

TARUN ENTERPRISES PVT. LTD.

Respondent UNION OF INDIA AND OTHERS
Court Delhi High Court
State

Delhi

Date Nov 29, 2021
Order No.

W.P.(C) 1560/2021 & CM APPL. 4458/2021

Citation

2021(11) TAXREPLY 4877
Original Order
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ORDER

1. Present writ petition has been filed with the following prayers: “i. To issue a writ of mandamus or a writ in the nature of mandamus or any other writ, order or direction, to direct the Respondents to open the common portal for the Petitioner to be able to file TRAN-1 electronically; or alternatively to allow the Petitioner to avail the said ITC by manually filing TRAN-1 or by furnishing the details in Form GSTR 3B or in any other manner so as to enable the Petitioner to avail the transitional credit of ₹ 71,25,873/for GSTIN 07AAACT4460C2ZO, and transitional credit of ₹ 27,30,375/- for the GSTIN 09AAACU0057C1ZR, in its respective electronic credit ledgers. ii. To pass an order declaring the impugned Rules 117 to 120A of the CGST Rules, 2017 (Annexure No. P/2 (Colly)) to be ultra vires the provisions of the CGST/ SGST Acts, 2017 and ultra vires the Constitution of India and to direct the respondents to allow the petitioner to avail the credit which is legally due....

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