Delhi High Court Disposes Writ Petitions On DVAT-21 Adjudication And Transitional Input Tax Credit Under GST
The Case
ANAND CIS INDIA PRIVATE LIMITED Vs COMMISSIONER CENTRAL GOODS AND SERVICES TAX DELHI SOUTH & ANR.
Case No.: W.P.(C)/6123/2024
Decided on: 09/02/2026
CNR: DLHC010240222024 ·
High Court of Delhi
The Legal Issue
The Court dealt with a batch of writ petitions including W.P.(C) 6123/2024. In W.P.(C) 6123/2024, the question was whether the Adjudicating Authority should be directed to adjudicate and dispose of DVAT-21. In W.P.(C) 9592/2023, the petitioner sought quashing of orders dated 17.02.2023 and 07.07.2023 and, in substance, the benefit of carrying forward the Input Tax Credit (ITC) from the DVAT regime to the GST regime.
Facts of the Case
W.P.(C) 6123/2024 was filed by Anand CIS India Private Limited against the Commissioner Central Goods and Services Tax Delhi South & Anr. Learned Counsel appearing for the Respondent submitted that adjudication of DVAT-21 is pending before the Adjudicating Authority and that the competent authority shall pass an order in accordance with law within a period of four weeks. Learned Counsel appearing for the Petitioner has no objection to the same. In W.P.(C) 9592/2023, one of the prayers was for quashing of the orders dated 17.02.2023 and 07.07.2023 and the Petitioner sought the benefit of carrying forward the Input Tax Credit (ITC) from the DVAT regime to the GST regime. The Supreme Court, in SLP No. 32709-32710/2018 titled Union of India v. Filco Trade Centre Pvt. Ltd., issued directions including that GSTN open common portal for filing forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022.
Summary of the Decision
In W.P.(C) 11899/2024, W.P.(C) 6123/2024, W.P.(C) 8208/2024 and W.P.(C) 9388/2024, the Writ Petitions were disposed of with a direction to the Adjudicating Authority to adjudicate and dispose of DVAT-21 within a period of four weeks from today. Needless to observe, the Petitioner shall be at liberty to avail such remedy as may be available in law against the order that may be passed by the competent authority. In W.P.(C) 13059/2019, the matter was adjourned and listed on 17.09.2026 in the Supplementary List. In W.P.(C) 9592/2023, the Writ Petition was disposed of by setting aside the order dated 07.07.2023 and directing the competent authority to reconsider and decide the matter afresh, in accordance with law, within a period of four weeks from today. The Supreme Court in Union of India v. Filco Trade Centre Pvt. Ltd. directed GSTN to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022, and any aggrieved registered assessee is directed to file the relevant form or revise the already filed form irrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee (ITGRC). The concerned officers are given 90 days thereafter to verify the veracity of the claim/transitional credit and pass appropriate orders thereon on merits after granting appropriate reasonable opportunity to the parties concerned. Thereafter, the allowed Transitional credit is to be reflected in the Electronic Credit Ledger.
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