CM Appl. 28287/2020 (exemption) in W.P. (C) 8787/2020

Allowed, subject to all just exceptions.

W.P. (C) 8787/2020

The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing.

Present writ petition has been filed seeking a direction to respondent No.7 to dispose of petitioner’s letter dated 18th June, 2020 seeking permission to utilise transitional credit from July 2017 onwards as well as to rectify GSTR-3B from July 2017 to till date and as a consequence refund ₹ 3,00,46,015/- i.e. cash paid on output tax liability.

Learned counsel for the petitioner states that non-availability of transition credit of ₹ 3,00,46,015/- immediately on introduction of GST law resulted in payment of the tax liability in cash by the petitioner which was otherwise not required. He contends that the said transitional credit has not been utilized till date. He prays that the portal be reopened so that the petitioner can file a rectified GSTR-3B for the period July 2017 onwards thereby enabling him to utilize the credit to be carried forward through GST TRAN-1 from July 2017 onwards.

He emphasises that consequent to the rectification of the return, the petitioner will be entitled to refund of output liability paid in cash for the period July 2017 to November 2017 totalling to ₹ 3,00,46,015/- as the same was not required to be paid due to transition credit in electronic credit ledger from July 2017.

He also submits that the issue at hand is squarely covered by the judgment of a Coordinate Bench of this Court in Bharti Airtel Limited vs. Union of India & Ors. W.P.(C) 6345/2018.

Issue notice.

Mr. Ravi Prakash, learned counsel accepts notice on behalf of respondent No.1.

Mr. Amit Bansal, learned counsel accepts notice on behalf of respondents No.2, 3, 6 and 7.

Mr. Ankit Monga, learned counsel accepts notice on behalf of respondents No.4 and 5.

Mr. Amit Bansal, learned counsel for respondents No.2, 3, 6 and 7 states that due to change of jurisdiction, respondent No.7 should be Commissioner, GST Delhi (South) and not the Assistant Commissioner, Nehru Place.

Keeping in view the fact that petitioner’s letter dated 18th June, 2020 has not been disposed of till date, the present writ petition is disposed of with a direction to Commissioner, GST Delhi (South), to decide the petitioner’s letter dated 18th June, 2020 within eight weeks in accordance with law. All rights and contentions of the parties are left open.

The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.