M/S Maa Lakshmi Cement And Sanitary vs. Union Of INDIA And Others
Held
The Court held that the issue raised in the present petition is squarely covered by the judgment dated 04.11.2019 in CWP 30949 of 2018 (Adfert Technologies Pvt. Ltd. Versus Union of India and others). The Court found that the petitioner, like the assessees in the cited case, was unable to upload the details of unutilized Input Tax Credit (ITC) in Form TRAN-I. Based on the concession by the respondents' counsel, the Court allowed the petition. The operative directions included permitting the petitioner to file the statutory Form TRAN-I by 31.01.2020. Furthermore, it was clarified that if the petitioner faced any hindrance in availing the benefit due to the portal not being opened by the respondents, the petitioner 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 awarded.
Facts
The petitioner, M/s Maa Lakshmi Cement and Sanitary, a proprietorship concern registered under the GST Act, 2017, was unable to upload details of its unutilized Input Tax Credit (ITC) accrued under previous tax laws into the electronically generated statutory Form TRAN-I. This form was required for availing the benefit of such pre-GST ITC. The petitioner's grievance is that it could not file TRAN-I as per its accounts. 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', which was decided in favour of assessees on 04.11.2019. The respondents, Union of India and others, were represented, and their counsel accepted notice.
Key Issues
1. Whether the petitioner is entitled to relief in terms of the judgment dated 04.11.2019 in CWP 30949 of 2018 ('Adfert Technologies case') concerning the inability to upload unutilized Input Tax Credit (ITC) in Form TRAN-I? Petitioner's contention: The petitioner argued that the issue raised in the present petition is squarely covered by the aforesaid judgment dated 04.11.2019 in the Adfert Technologies case, which was decided in favour of assessees. Therefore, the petitioner is entitled to similar relief. Revenue/Respondents' 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. They did not present any arguments against the petitioner's claim.
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 Maa Lakshmi Cement and Sanitary ..............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.
Jaswant Singh,J(Oral).
The petitioner, a Proprietorship concern, is engaged in trading of cement and sanitary goods. 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 Central Excise Act,1944, 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 04.11.2019, passed in CWP 30949 of 2018 titled
The judgment continues below.
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Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.