W.P.(C) 2374/2020 Page 1 of 3

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IN THE HIGH COURT OF DELHI AT NEW DELHI

Reserved on: 21^st December,2020

Pronounced on: 27^th May, 2021

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W.P. (C) 2374/2020

FALCON TECHNOLOGIES PVT. LTD.

..... Petitioner

Through:

None.

versus

UNION OF INDIA AND ORS.

...... Respondents

Through:

Mr. Anuj Aggarwal, ASC, GNCTD

with Mr. Shikhar Sheel and

Ms. Ayushi Bansal, Advocates

R-2,3 & 4.

CORAM:

HON'BLE MR. JUSTICE MANMOHAN

HON'BLE MR. JUSTICE SANJEEV NARULA

JUDGMENT

SANJEEV NARULA, J.

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. Petitioner has approached this Court because despite filing the TRAN-1

Form within the prescribed time period, on 12^th August, 2017, its electronic

credit ledger does not reflect the transitional input tax