M/S New Kashmir Trading Company vs. Union Of INDIA And Others
Held
The Court allowed the petition in terms of the judgment passed in CWP No. 30949 of 2018 (Adfert Technologies Pvt. Ltd. Versus Union of India and others) decided on 04.11.2019. The Court granted permission to the petitioner to file the statutory Form TRAN-I by 31.01.2020. The Court further clarified that if the petitioner is hampered in availing the benefit of the judgment due to the portal not being opened by the respondents, the petitioner shall be permitted, as an alternative, to claim the benefit of unutilized credit in their GST-3B Forms to be filed for the month of February 2020, either electronically or manually. The reasoning is based on the concession by the parties that the issue is covered by the precedent case. The ratio decidendi is that assessees who could not file TRAN-I due to technical glitches should be granted an opportunity to claim transitional credit, either by filing TRAN-I within a extended period or by claiming it in GST-3B forms.
Facts
The petitioner, M/s New Kashmir Trading Company, a proprietorship engaged in trading Ayurvedic medicines, is registered under the Goods and Service Tax Act, 2017, and was previously registered under the Punjab VAT Act. The petitioner's grievance is that it was unable to upload the details of its unutilized Input Tax Credit (ITC) from its account books to the electronically generated statutory Form TRAN-I, which is required to avail the benefit of previous unutilized ITC under the GST regime. The petitioner contends 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 favour of assessees. The respondents, Union of India and others, and the State of Punjab, accepted notice. Both parties conceded that the present petition is covered by the aforementioned judgment.
Key Issues
1. Whether the petitioner is entitled to the benefit of unutilized Input Tax Credit accrued under the previous tax regime, despite being unable to upload the details to Form TRAN-I due to technical issues, in light of the High Court's decision in Adfert Technologies Pvt. Ltd. (supra)? (Question of law) Petitioner's Contention: The petitioner argued that the issue is squarely covered by the High Court's judgment in CWP 30949 of 2018 (Adfert Technologies Pvt. Ltd. Versus Union of India and others), dated 04.11.2019, which was decided in favour of assessees. Therefore, the petitioner is entitled to similar relief. Revenue/State's Contention: The respondents, through their counsel, conceded that the issue raised in the present petition is squarely covered by the aforesaid judgment dated 04.11.2019, passed in Adfert Technologies case (supra).
Sections Cited
TRAN-I, GST-3B
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 New Kashmir Trading Company ..............Petitioner v.
Union of India and others ..............Respondents Coram: Hon'ble Mr.Justice Jaswant Singh Hon'ble Mr.Justice Sant Parkash Present:- Mr. Rohit Gupta, Advocate for the petitioner.
Jaswant Singh,J(Oral).
The petitioner, a Proprietorship concern, is engaged in business of trading of Ayurvedic medicines. 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 Punjab VAT Act.
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, vide judgment dated 04.11.2019, passed in CWP 30949 of 2018 titled “Adfert Technologies Pvt. Ltd. Versus
The judgment continues below.
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