M/S Chirag Electronics, Faridabad vs. Union Of INDIA And Others
Held
The Court held that the issue raised in the present petition was squarely covered by its previous judgment in CWP 30949 of 2018, "Adfert Technologies Pvt. Ltd. Versus Union of India and others," dated 04.11.2019. The reasoning was based on the concession made by the counsel for the parties that the present case was identical to the one decided earlier. Consequently, the Court allowed the petition in terms of the Adfert Technologies judgment. The operative directions included granting the petitioner permission to file the statutory Form TRAN-I by 31.01.2020. It was further clarified that if the petitioner faced any impediment in availing the benefit due to the portal not being opened by the respondents, it would be permitted to claim the unutilized credit in their GST-3B Forms for February 2020, either electronically or manually. No costs were awarded.
Facts
The petitioner, M/s Chirag Electronics, a proprietorship concern engaged in manufacturing machines, is registered under the Goods and Service Tax Act, 2017. Prior to GST, it was registered under the Haryana VAT Act, 2003, Central Sales Tax Act, 1956, and Finance Act, 1994. The petitioner's grievance is its inability to upload details of unutilized Input Tax Credit (ITC) from its accounts to the electronically generated statutory Form TRAN-I, which was a prerequisite for availing such credit under the GST regime. The petitioner contended that this issue was already decided by the High Court in a previous case, "Adfert Technologies Pvt. Ltd. Versus Union of India and others," dated 04.11.2019, in favour of assessees.
Key Issues
1. Whether the petitioner is entitled to relief in terms of the judgment passed in CWP 30949 of 2018 titled "Adfert Technologies Pvt. Ltd. Versus Union of India and others" dated 04.11.2019, concerning the inability to upload unutilized Input Tax Credit (ITC) details in Form TRAN-I under the Goods and Services Tax Act, 2017. Petitioner's Contention: The petitioner argued that the present issue is squarely covered by the aforementioned judgment of this Court in the Adfert Technologies case, and therefore, it is entitled to similar relief. Respondents' Contention: The respondents conceded that the issue raised in the petition is covered by the Adfert Technologies judgment and did not present any opposing arguments.
Sections Cited
Section 140, Rule 117
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 Chirag Electronics ..............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.
Jaswant Singh,J(Oral).
The petitioner, a Proprietorship concern, is engaged in business of manufacturing machines. 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 provisions of Haryana VAT 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 Taxing Statutes.
Counsel for the petitioner submits that the issue raised herein already stands decided by this Court, vid
The judgment continues below.
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