M/S Fairair Engineers PVT LTD Faridabad vs. Union Of INDIA And Ors
Held
The Court held that 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 ratio decidendi of the Adfert Technologies case, which allowed assessees to claim the benefit of unutilized ITC despite technical glitches in uploading Form TRAN-I, was applied. The Court allowed the present petition in terms of the Adfert Technologies judgment. Specifically, the petitioner was granted permission to file the statutory Form TRAN-I by 31.01.2020. Furthermore, it was clarified that if the petitioner faced any impediment in availing the benefit due to the portal not being opened by the respondents, they 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 costs were ordered.
Facts
The petitioner, M/s Fairair Engineers Pvt. Ltd., is a private limited company registered under the Goods and Services Tax (GST) Act, 2017. Prior to GST, it was registered under the Haryana Value Added Tax Act, 2003, Central Sales Tax Act, 1956, and Finance Act, 1994. The petitioner's grievance is its inability to upload details of unutilized Input Tax Credit (ITC) from its accounts to the electronically generated statutory Form TRAN-I, which was required to avail benefits of prior unutilized ITC under the GST regime. The petitioner argues that this issue has 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 favour of assessees. The respondents conceded that the present petition is covered by the aforementioned judgment.
Key Issues
1. Whether the petitioner is entitled to relief on the grounds 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'? The petitioner argued that the issue concerning the inability to upload unutilized Input Tax Credit details in Form TRAN-I has already been decided in their favour by this Court in the Adfert Technologies case, and therefore, they are entitled to similar relief. The petitioner relied on the precedent set by the Adfert Technologies judgment. 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 case.
Sections Cited
Form 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 Fairair Engineers Pvt.Ltd. ..............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. Sharan Sethi, Advocate for respondents 1 to 3.
Ms.Mamta Singla Talwar, DAG Haryana for respondent 4 Jaswant Singh,J(Oral).
The petitioner, a Private Limited Company, is engaged in business of works contractor. 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 Taxing Statutes.
Cou
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