M/S Khurana Enterprises vs. Union Of INDIA And Others
Held
The Court held that the present petition was squarely covered by the previous judgment dated 04.11.2019, passed in CWP 30949 of 2018 (Adfert Technologies Pvt. Ltd. Versus Union of India and others). The reasoning was based on the concession of both parties that the issue was identical. Consequently, the Court allowed the petition in terms of the Adfert Technologies case. The petitioner was granted permission to file the statutory Form TRAN-I by 31.01.2020. As an alternative, if the petitioner was hampered from availing the benefit due to the portal not being opened by the respondents, they would be permitted to claim the unutilized credit in their GST-3B Forms for February 2020, either electronically or manually. No costs were ordered.
Facts
The petitioner, M/s Khurana Enterprises, a proprietorship engaged in chemical manufacturing and registered under the GST Act, 2017, faced difficulties uploading unutilized Input Tax Credit (ITC) details from its accounts to the electronically generated statutory Form TRAN-I. This form was required for availing benefits of previous unutilized ITC accrued under pre-GST taxing statutes. The petitioner's grievance is that it could not complete this mandatory procedural step. The petitioner relies on a previous judgment of the High Court in CWP 30949 of 2018, titled Adfert Technologies Pvt. Ltd. Versus Union of India and others, decided on 04.11.2019, which was in favour of assessees facing similar issues. Both parties conceded that the present petition was squarely covered by this precedent.
Key Issues
1. Whether the petitioner is entitled to relief similar to that granted in CWP 30949 of 2018 (Adfert Technologies Pvt. Ltd. Versus Union of India and others) concerning the inability to upload unutilized Input Tax Credit details in Form TRAN-I, given that the issue is squarely covered by the precedent? Contentions: Petitioner: Argued that the issue raised is identical to the one decided in Adfert Technologies Pvt. Ltd. Versus Union of India and others (CWP 30949 of 2018), and therefore, the petitioner is entitled to similar relief. Respondents: Conceded that the issue raised in the present petition is squarely covered by the 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 Khurana Enterprises ..............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.
Mr. Sourabh Goel, Advocate for respondents Jaswant Singh,J(Oral).
The petitioner, a Proprietorship concern, is engaged in business of manufacturing different types of chemicals. 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 Central Excise Act,1944 and 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.
Counsel for the petitioner submits that the issue raised herein already stands decided by this Court, vide judgment dated RAJINDER PA
The judgment continues below.
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