Rajhans Pressings Private Limited vs. Union Of INDIA And Others
Held
The Court held that the issue raised in 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. Consequently, the present petition was allowed in terms of the said judgment. The Court granted permission to the petitioner to file the statutory Form TRAN-I by 31.12.2019. 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 alternatively be permitted to claim the benefit of unutilized credit in their GST-3B Forms for January 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 and avail transitional credit, subsequent petitions raising the same issue should be decided in terms of the prior ruling, with appropriate directions for compliance.
Facts
The petitioner, Rajhans Pressings Private Limited, is a company registered under the Goods and Service Tax Act, 2017, engaged in manufacturing. Prior to GST, it was registered under the Central Excise Act, 1944, Finance Act, 1994, and State Value Added Tax, 2005. 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 the benefit of previous unutilized ITC under the GST regime. The petitioner contended that this issue had 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.
Key Issues
1. Whether the petitioner is entitled to relief in terms of the High Court's previous judgment in CWP 30949 of 2018 (Adfert Technologies Pvt. Ltd. Versus Union of India and others) dated 04.11.2019, concerning the inability to upload unutilized Input Tax Credit (ITC) details in Form TRAN-I? Petitioner's Contention: The petitioner argued that the issue raised in the present petition is squarely covered by the aforementioned judgment of this Court in Adfert Technologies case, and therefore, the petitioner-Company is entitled to similar relief. Respondents' Contention: The learned 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, 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:19.12.2019 Rajhans Pressings Private Limited ..............Petitioner v.
Union of India 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. Sourabh Goel, Advocate for respondents Jaswant Singh,J(Oral).
The petitioner, a Private Limited Company, is engaged in the manufacturing of sheet metal and fab components. 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,Finance Act,1994, and State Value Added Tax,2005.
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 RAJINDER PARSHAD JOSHI 2019.12.19 16:02
The judgment continues below.
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