Value-One Retail PVT. LTD. vs. Central Board Of Indirect Taxes And Customs And Ors
Held
The Court held that the present petition is squarely covered by the judgment dated 04.11.2019, passed in CWP 30949 of 2018 titled Adfert Technologies Pvt. Ltd. Versus Union of India and others. Consequently, the Court allowed the present petition in terms of the said judgment. The petitioner was granted permission to file the statutory Form TRAN-I by 31.01.2020. The Court further clarified that if the petitioner faced any hindrance in availing the benefit of the judgment due to the respondents not opening the portal, the petitioner would be permitted, as an alternative, to claim the benefit of unutilized credit in their GST-3B Forms for February 2020, either electronically or manually. The ratio of the decision is that where a specific issue has been decided by the High Court in favor of assessees, subsequent identical petitions should be disposed of in terms of that precedent, with necessary directions for compliance.
Facts
The petitioner, Value-One Retail Private Limited, is a company registered under the Goods and Service Tax Act, 2017, and was previously registered under the Haryana Value Added Tax Act, 2003. The petitioner's grievance is that it was unable to upload details of its unutilized Input Tax Credit (ITC) from its accounts to the electronically generated statutory Form TRAN-I, which was a prerequisite for claiming such credit under the GST regime. The petitioner argues that this issue has already been decided by the High Court in a previous case, Adfert Technologies Pvt. Ltd. Versus Union of India and others, dated 04.11.2019, in favor of assessees. The respondents, including the Central Board of Indirect Taxes and Customs, conceded that the present petition is covered by the aforementioned judgment.
Key Issues
1. Whether the petitioner is entitled to relief in terms of the High Court's judgment in CWP 30949 of 2018 (Adfert Technologies Pvt. Ltd. Versus Union of India and others) dated 04.11.2019, concerning the inability to upload unutilized Input Tax Credit details in Form TRAN-I? Petitioner's contention: The petitioner argued that the issue raised in the present petition is identical to the one decided in the Adfert Technologies case, which was decided in favor of the assessees. Therefore, the petitioner is entitled to similar relief. Respondents' contention: The respondents conceded that the issue raised in the present petition is squarely covered by the judgment in the Adfert Technologies case and did not present any opposing arguments.
Sections Cited
TRAN-I
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Date of decision:20.12.2019 Value-One Retail Private Limited ..............Petitioner v.
Central Board of Indirect Taxes and Customs and others ..............Respondents Coram: Hon'ble Mr.Justice Jaswant Singh Hon'ble Mr.Justice Sant Parkash Present:- Mr. Deepak Gupta,Advocate for the petitioner.
Mr. Anshuman Chopra, Advocate for respondents 1 and 2 Ms.Mamta Singla Talwar, DAG Haryana for respondent 3 Jaswant Singh,J(Oral).
The petitioner, a Private Limited Company, is engaged in business of trading of mobiles, laptops, tablets and accessories etc..
It is registered under the Goods and Service Tax Act, 2017. Prior to the introduction of Goods and Service Tax Act, the petitioner was registered under the Haryana Value Added Tax Act, 2003, and other relevant statutes.
Grievance of the petitioner is that it could not upload the details of un-utilized Input Tax Credit (in short 'ITC') as per the accounts books to the electronically generated statutory Form “TRAN-I” which was the requirement under the GST regime for availing the benefit of the previous un-utilized ITC accrued under the Taxing Statutes.
The judgment continues below.
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Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.