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

*

IN THE HIGH COURT OF DELHI AT NEW DELHI

Reserved on: 21^st December,2020

Pronounced on: 27^th May, 2021

+

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 credit balance.

2021:DHC:1714-DB

W.P.(C) 2374/2020 Page 2 of 3

3. The Petitioner- Falcon Technologies Pvt. Ltd, is engaged in trading

activity, namely importing and/or domestically procuring various items such

as broadcasting/radio equipment and selling the same to All India

Radio/Doordarshan/Prasar Bharti and other private broadcasting channels.

The Petitioner filed the prescribed TRAN-1 Form well in time before the

deadline prescribed under Rule 117 of the CGST Rules, 2017 (hereinafter

“the Rules”). However, the CENVAT credit has not been transitioned into

the GST regime. The Petitioner furnished the screenshot evidencing filing of

the TRAN-1 Form and has also raised the issue with the GST Authorities,

but the same has not been resolved.

4. We have gone through the communications annexed with the petition.

Petitioner has been shunted from one office to another, yet regrettably its

grievance has not been addressed. Despite providing copies of proof of

having filed the TRAN-1 Form, the Respondents have not taken any action.

Emails written by the Petitioner to the help desk of the Respondents and to

the Nodal Officer have also not yielded any favourable outcome. There is no

counter affidavit filed by the Respondents and therefore we are unable to

understand the reason for denial of the credit to the Petitioner. In this vein,

we refer to the judgment of the Madras High Court in The Commissioner of

GST & Central Excise, Chennai Outer Commissionerate and Ors. v.

Checkpoint Apparel Labeling Solutions India Pvt. Ltd., ¹wherein the Court

deprecated the practice of the Revenue in making the Assessee run from

pillar to post. The Court held as under: -

12020[42] G.S.T.L. 505, Pending SLP (The Commissioner of GST & Central Excise, Chennai Outer

Commissionerate and Ors. v. Checkpoint Apparel Labeling Solutions India Pvt. Ltd., Diary No.

2021:DHC:1714-DB

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

“12………..the Assessee to run from pillar to post, against the clear

big aplomb on 1.7.2017 by the Central Government.”

5. The case of the Petitioner stands covered by a plethora of judgments of

this Court including Aadinath Industries & Ors. v. Union of India and

Ors.,²Bhargava Motors v. Union of India and Ors.,³and The Tyre Plaza v.

Union of India.⁴

6. Accordingly, we allow the present petition and direct the Respondents to

immediately process the TRAN-1 Form filed by the Petitioner in accordance

with law and reflect the credit in the electronic credit ledger under the GST

regime. For this purpose, in case the Petitioner is required to file the TRAN-

1 Form once agai