M/S Kay Ess Surgico vs. Union Of INDIA And Others
Held
The Court held that the present petition is allowed in terms of the judgment passed in CWP No. 30949 of 2018 decided on 04.11.2019. The reasoning is that the issue raised by the petitioner is squarely covered by the aforementioned judgment. The Court granted permission to the petitioner to file the statutory Form TRAN-I by 31.01.2020. Furthermore, it was 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 for the month of February 2020, either electronically or manually. No costs were awarded.
Facts
The petitioner, M/s Kay Ess Surgico, a proprietorship concern dealing in surgical goods, chemicals, medicines, and medical implants, is registered under the Goods and Services Tax Act, 2017. Previously, it was registered under the Punjab VAT Act, 2005. The petitioner's grievance is its inability to upload details of unutilized Input Tax Credit (ITC) from its accounts books to the electronically generated statutory Form TRAN-I, which is a prerequisite for availing pre-GST unutilized ITC. The petitioner contends that this issue has already been decided in its favour by this Court in a previous judgment, CWP 30949 of 2018 titled 'Adfert Technologies Pvt. Ltd. Versus Union of India and others', dated 04.11.2019. The respondents accepted notice, and counsel for both parties conceded that the present petition is covered by the aforementioned judgment.
Key Issues
1. Whether the petitioner is entitled to relief in terms of the judgment passed in CWP 30949 of 2018 ('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? Petitioner's contention: The petitioner argued that the issue raised in the present petition is squarely covered by the judgment in the 'Adfert Technologies' case, which was decided in favour of assessees. Therefore, the petitioner is entitled to similar relief. Revenue/State's contention: The 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 petition is liable to be disposed of in terms of that judgment.
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 Kay Ess Surgico ..............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 surgical goods, chemicals, medicines, drugs, medical implants etc.. 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 tit
The judgment continues below.
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