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DELHI HIGH COURT
MANMOHAN, SANJEEV NARULA
Integrated Project Logistics Private Limited – Appellant
Versus
Union of India – Respondent


JUDGMENT

[VIA VIDEO CONFERENCING]

Sanjeev Narula, J. 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 Rs.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 Rs.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, 2017 (hereinafter "the Act"). Several attempts were made in this regard, with the last one on 23rd October, 2017. However, on account of technical glitches, the same were not

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