M/S Utility Marketing 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." The Court found no reason to deviate from its earlier decision. The ratio decidendi is that where a High Court has already ruled on a specific issue concerning the inability of an assessee to file Form TRAN-I due to portal issues, subsequent petitions raising the same grievance should be decided in line with the precedent. The Court allowed the petition, granting the petitioner permission to file the statutory Form TRAN-I by 31.01.2020. It further clarified that if the petitioner faced any impediment in availing the benefit due to the portal not being opened by the respondents, the petitioner would be permitted to claim the benefit of unutilized credit in their GST-3B Forms for February 2020, either electronically or manually.
Facts
The petitioner, M/s Utility Marketing, a proprietorship concern registered under the Goods and Services Tax (GST) Act, 2017, and previously under the Punjab VAT Act, 2005, faced a grievance. The petitioner was unable to upload details of unutilized Input Tax Credit (ITC) from its accounts to the electronically generated statutory Form TRAN-I. This form was a mandatory requirement under the GST regime to claim the benefit of unutilized ITC accrued under previous tax statutes. The petitioner contended that this issue had 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.
Key Issues
1. Whether the petitioner is entitled to relief on account of its inability to upload unutilized Input Tax Credit (ITC) details in Form TRAN-I, given that a similar issue has been decided in favor of assessees by this Court? Petitioner's Contention: The petitioner argued that the issue raised in the present petition 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." Therefore, the petitioner claimed it is entitled to similar relief. Respondents' Contention: The learned counsel for the respondents 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. They did not present any counter-arguments.
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 Utility Marketing ..............Petitioner v.
Union of India and others ..............Respondents Coram: Hon'ble Mr.Justice Jaswant Singh Hon'ble Mr.Justice Sant Parkash Present:- Mr. Rishab Singla,Advocate for the petitioner.
Jaswant Singh,J(Oral).
The petitioner, a Proprietorship concern, is engaged in trading of electrical appliances. 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 Punjab VAT Act,2005.
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 U
The judgment continues below.
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