Etrade Marketing PVT LTD vs. Central Board Of Indirect Taxes And Customs And Others
Held
The Court held that the present petition is squarely covered by its previous judgment dated 04.11.2019, passed in CWP 30949 of 2018 titled 'Adfert Technologies Pvt. Ltd. Versus Union of India and others'. The ratio decidendi of the Adfert Technologies case, which allowed assessees to claim the benefit of unutilized ITC, was applied. The Court allowed the present petition in terms of the Adfert Technologies judgment. The petitioner was granted permission to file the statutory Form TRAN-I by 31.01.2020. Furthermore, it was clarified that if the petitioner was hampered in availing the benefit due to the portal not being opened by the respondents, they would be permitted to claim the benefit of unutilized credit in their GST-3B Forms for February 2020, either electronically or manually. No costs were ordered.
Facts
The petitioner, Etrade Marketing Private Limited, is a company registered under the Goods and Services Tax (GST) Act, 2017, and was previously registered under the Finance Act, 1994. The petitioner's grievance is that it was unable to upload the details of its unutilized Input Tax Credit (ITC) from its accounts to the electronically generated statutory Form TRAN-I, which was a requirement for availing 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 favor of assessees. The respondents are the Central Board of Indirect Taxes and Customs and others.
Key Issues
1. Whether the petitioner is entitled to relief on the grounds that the issue raised has been decided by this Court in CWP 30949 of 2018 titled 'Adfert Technologies Pvt. Ltd. Versus Union of India and others' dated 04.11.2019 in favor of assessees? Petitioner's contention: The petitioner argues that the present petition is squarely covered by the aforementioned judgment in the Adfert Technologies case, and therefore, the petitioner is entitled to similar relief. The petitioner relies on the precedent set by this Court in the Adfert Technologies judgment. Revenue/State's contention: The counsel for the respondents concedes that the issue raised in the present petition is squarely covered by the judgment dated 04.11.2019, passed in Adfert Technologies case. Therefore, they agree that the 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 Etrade Marketing Private Limited. ..............Petitioner v.
Central Board of Indirect Taxes and Customs and others ..............Respondents Coram: Hon'ble Mr.Justice Jaswant Singh Hon'ble Mr.Justice Sant Parkash Present:- Mr. Deepak Gupta,Advocate for the petitioner.
Mr. Anshuman Chopra, Advocate for respondents 1 and 2 Ms.Mamta Singla Talwar, DAG Haryana for respondent 3 Jaswant Singh,J(Oral).
The petitioner, a Private Limited Company, is engaged in business of trading of mobiles, laptops, tablets and accessories and other electronic devices. 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 Finance Act,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.
Counse
The judgment continues below.
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