M/S Sun Alphatec Moulds (INDIA) PVT. LTD,Gurugram vs. Union Of INDIA And Others
Held
The Court held that the issue raised in the present petition is squarely covered by the High Court's previous judgment dated 04.11.2019 in CWP 30949 of 2018 (Adfert Technologies Pvt. Ltd. Versus Union of India and others). Consequently, the petitioner is entitled to relief on the same terms as granted in the Adfert Technologies case. The Court allowed the petition, granting the petitioner permission to file the statutory Form TRAN-I by 31.01.2020. It was further clarified that if the petitioner faced any hindrance in availing the benefit of the judgment due to the respondents not opening the portal, the petitioner would be permitted to claim the benefit of unutilized credit in their GST-3B Forms for February 2020, either electronically or manually. The ratio decidendi is that where a High Court has already ruled on a specific issue concerning the inability to file TRAN-I, subsequent petitions raising the same issue should be decided in line with the precedent.
Facts
The petitioner, M/s Sun Alphatec Moulds (India) Pvt. Ltd., is a company registered under the Goods and Service Tax Act, 2017, engaged in manufacturing moulds and dies. Prior to GST, it was registered under the Haryana Value Added Tax Act, 2003, Central Sales Tax Act, 1956, and the 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 a prerequisite for availing such credit under the GST regime. The petitioner contended that this issue had been decided in its favour by a previous judgment of the High Court.
Key Issues
1. Whether the petitioner is entitled to relief on account of its inability to upload unutilized Input Tax Credit details in Form TRAN-I, given that the issue is covered by a previous High Court judgment? (Question of law) Contentions: Petitioner: Submitted 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', and therefore, the petitioner-company is entitled to similar relief. 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 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 Sun Alphatec Moulds (India)Pvt.Ltd.,Gurugram ..............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. Anshuman Chopra, 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 manufacturing of moulds and dies. 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 and Central Excise,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
The judgment continues below.
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