Developer Group India Private ... vs Union Of India & Ors.
2021 Latest Caselaw 1560 Del

*     IN THE HIGH COURT OF DELHI AT NEW DELHI

                                            Reserved on: 24th December, 2020
                                             Pronounced on: 27th May, 2021

+     W.P.(C) 3099/2019

      DEVELOPER GROUP INDIA PRIVATE LIMITED .... Petitioner
                                 Through:     Ms. Kavita Jha with Ms. Swati
                                              Agarwal, Advocates.
                                 versus

      UNION OF INDIA & ORS.                                   .... Respondents

                                 Through:     Ms. Sonu Bhatnagar, Senior
                                              Standing Counsel with
                                              Ms. Venus Malhotra,
                                              Mr. Vaibhav Joshi Ms. Mallika
                                              Joshi Advocates.

      CORAM:
      HON'BLE MR. JUSTICE MANMOHAN
      HON'BLE MR. JUSTICE SANJEEV NARULA

                          JUDGMEN T

[VIA VIDEO CONFERENCING]
SANJEEV NARULA, J.

1. By way of the present petition, a writ of mandamus is sought against the Respondent to allow the Petitioner to carry forward the transitional input tax credit to the tune of Rs. 60,15,498/- by filing form GST TRAN-1 either online or manually.

2. In fact, the relief as sought for by the Petitioner already stands granted to the Petitioner in terms of the judgment of this Court in Brand Equity

Treaties Limited. v. Union of India & Ors,1 whereby a batch of petitions including a writ petition filed by the present Petitioner (being W.P.(C.) 8496/2019) had been allowed.

3. Since the relief has already been granted in Brand Equity (supra), no further orders are required to be passed in the present petition, and accordingly the same is disposed of.

SANJEEV NARULA, J

MANMOHAN, J MAY 27, 2021 nd

2020 SCC OnLine Del 1698.