M/S Dimension Ceramics Faridabad vs. Union Of INDIA And Others
Held
The Court held that the issue raised in the present petition is squarely covered by its previous judgment dated 04.11.2019 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 to claim the benefit of unutilized credit in their GST-3B Forms for February 2020, either electronically or manually. The ratio decidendi is that where a consistent view has been taken by the High Court on a particular issue concerning the GST regime and the transition provisions, subsequent petitions raising the same issue should be decided in line with the established precedent.
Facts
The petitioner, M/s Dimension Ceramics, a partnership firm registered under the GST Act, 2017, was previously registered under the Haryana Value Added Tax Act, 2003, Central Sales Tax Act, 1956, and the Finance Act, 1994. The petitioner's grievance is that it was unable to upload the details of its unutilized Input Tax Credit (ITC) from its accounts books to the electronically generated statutory Form TRAN-I, which was a prerequisite for availing the benefit of accumulated ITC under the previous tax laws. The petitioner contends that this issue has already been decided in its favor by this Court in a previous judgment.
Key Issues
1. Whether the petitioner is entitled to relief regarding the inability to upload unutilized Input Tax Credit (ITC) in Form TRAN-I, given that the issue has been decided in favor of assessees by this Court in a prior judgment? Petitioner's contention: The petitioner argues that the present case is squarely covered by the High Court's judgment dated 04.11.2019 in CWP 30949 of 2018, titled "Adfert Technologies Pvt. Ltd. Versus Union of India and others," which was decided in favor of the assessees. Therefore, the petitioner claims it is entitled to similar relief. Respondents' contention: The learned counsel for the respondents concede that the issue raised in the present petition is squarely covered by the aforesaid judgment dated 04.11.2019, passed in Adfert Technologies case.
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 M/s Dimension Ceramics,Faridabad ..............Petitioner v.
Union of India and others ..............Respondents Coram: Hon'ble Mr.Justice Jaswant Singh Hon'ble Mr.Justice Sant Parkash Present:- Mr. Rajiv Agnihotri,Advocate for the petitioner.
Mr. Sharan Sethi, Advocate for respondents 1 to 3.
Ms.Mamta Singla Talwar, DAG Haryana for respondent 4 Jaswant Singh,J(Oral).
The petitioner, a Partnership firm, is engaged in business of trading of hardware and sanitary goods. 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, Central Sales Tax Act,1956 and provisions of Finance Act,1994 read with Service Tax Rules,1994.
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 T
The judgment continues below.
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