M/S Mahesh Steel Corporation Faridabad vs. Union Of INDIA And Ors
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 (Adfert Technologies Pvt. Ltd. Versus Union of India and others). The reasoning was that the respondents' counsel conceded that the present case was indeed covered by the prior judgment. Consequently, the Court allowed the present petition in terms of the aforementioned judgment. The operative directions included granting permission to the petitioner to file the statutory Form TRAN-I by 31.01.2020. It was 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. No issue was expressly left undecided.
Facts
The petitioner, M/s Mahesh Steel Corporation, a proprietorship concern engaged in iron and steel trading, is registered under the Goods and Service Tax Act, 2017. Prior to GST, it was 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 unutilized Input Tax Credit (ITC) from its accounts books to the electronically generated statutory Form TRAN-I, which was 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 judgment.
Key Issues
1. Whether the petitioner is entitled to relief regarding the inability to upload unutilized Input Tax Credit (ITC) to Form TRAN-I, given that the issue has been decided by this Court in a previous judgment. (Question of law) Petitioner's contention: The petitioner argued that the issue raised in the present petition is squarely covered by this Court's judgment dated 04.11.2019 in CWP 30949 of 2018 titled 'Adfert Technologies Pvt. Ltd. Versus Union of India and others', and therefore, the petitioner 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, and therefore, the present petition is liable to be disposed of in terms of the said 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 Mahesh Steel Corporation,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. Anshuman Chopra, Advocate for respondents 1 to 3.
Ms.Mamta Singla Talwar,DAG Haryana for respondent 4.
Jaswant Singh,J(Oral).
The petitioner, a Proprietorship concern, is engaged in business of trading of iron and steel. 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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