M/S Anhad International v. Commissioner Trade and Taxes & Ors

O R D E R %

02.09.2026 W.P.(C) 11899/2024, W.P.(C) 6123/2024, W.P.(C) 8208/2024 & W.P.(C) 9388/2024

¶1Learned Counsel appearing for the Respondent submits 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.

¶2In view of the aforesaid statement, these Writ Petitions are 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.

¶3With the aforesaid directions, these Writ Petitions are disposed of. W.P.(C) 13059/2019

¶4As prayed for by the learned Counsel appearing for the Respondent, the matter is adjourned.

¶5List on 17.09.2026 in the Supplementary List. W.P.(C) 9592/2023

¶6One of the prayers made in the present Writ Petition is for The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. quashing of the orders dated 17.02.2023 and 07.07.2023. In substance, the Petitioner seeks the benefit of carrying forward the Input Tax Credit (ITC) from the DVAT regime to the GST regime.

¶7The Supreme Court, in SLP No. 32709-32710/2018 titled Union of India v. Filco Trade Centre Pvt. Ltd., by a short order, disposed of certain connected matters and issued, inter alia, the following directions: "Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for different private parties and having perused the record, we are of the view that it is just and proper to issue the following directions in these cases:

¶1Goods and Service Tax Network (GSTN) is directed 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.

¶2Considering the judgments of the High Courts on the then prevailing peculiar circumstances, 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).

¶3GSTN has to ensure that there are no technical glitch during the said time.

¶4The 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.

¶5Thereafter, the allowed Transitional credit is to be reflected in the Electronic Credit Ledger.

¶6If required GST Council may also issue appropriate guidelines to the field formations in scrutinizing the claims. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Special Leave Petitions are disposed of accordingly. Pending applications, if any, also stand disposed of."

¶8In view of the aforesaid development, learned Counsel appearing for the Respondent submits that the order dated 07.07.2023 may be set aside and the competent authority may be permitted to pass a fresh order in accordance with law. Learned Counsel appearing for the Petitioner has no objection to the course suggested by learned Counsel for the Respondent.

¶9Accordingly, the present Writ Petition is 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.

ANIL KSHETARPAL, J.

SHAIL JAIN, J. SEPTEMBER 02, 2026/kp/rm The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

* IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010483222019 + W.P.(C) 13059/2019, CM APPL. 45991/2023 SHRI ATUL AGGARWAL .....Petitioner Ms. Sonia A. Menon, Mr. Chirag Bansal and Ms. Varsha, Advs. versus UNION OF INDIA & ORS. .....Respondents Mr. Vivekanand Mishra, Senior Panel Counsel, UOI for R-1 Mr. Harpreet Singh, SSC with Mr. Iqbal Singh and Mr. Jatin Kumar Gaur, Advs. (27) # CNR No. DLHC010785212023 + W.P.(C) 9592/2023 A M ELECTRICALS .....Petitioner Mr. Rajesh Mahna, Adv. versus COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ORS. .....Respondents (28) # CNR No. DLHC010552992024 + W.P.(C) 11899/2024 M/S G M HERBS .....Petitioner Mr. Sandeep Gupta, Mr. Manish Pushkarna and Mrs. HarneetPushkarna, Advs. versus PR. COMMISSIONER & ANR. .....Respondents The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. (29) # CNR No. DLHC010240222024 + W.P.(C) 6123/2024 ANAND CIS INDIA PRIVATE LIMITED .....Petitioner versus COMMISSIONER CENTRAL GOODS AND SERVICES TAX DELHI SOUTH & ANR. .....Respondents (30) # CNR No. DLHC010342142024 + W.P.(C) 8208/2024 M/S ANHAD INTERNATIONAL .....Petitioner Mr. Sandeep Gupta, Mr. Manish Pushkarna and Mrs. HarneetPushkarna, Advs. versus COMMISSIONER TRADE AND TAXES & ORS. .....Respondents (31) # CNR No. DLHC010396982024 + W.P.(C) 9388/2024 M/S ANHAD IMPEX .....Petitioner Mr. Sandeep Gupta, Mr. Manish Pushkarna and Mrs. HarneetPushkarna, Advs. versus COMMISSIONER TRADE AND TAXES & ORS. .....Respondents The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN (THROUGH VC)