M/S Malke PVT. LTD. vs. Union Of INDIA And Others
Held
The Court allowed the present petition in terms of the judgment passed in CWP No. 30949 of 2018, decided on 04.11.2019. The respondent/Revenue conceded that the issue raised by the petitioner was squarely covered by the aforementioned judgment. The reasoning is based on the concession made by the revenue, acknowledging that the petitioner's case is identical to the one decided in Adfert Technologies Pvt. Ltd. The ratio decidendi is that where a specific issue has been decided by the High Court in favor of assessees, and the revenue concedes that the present case is covered by that decision, the petitioner is entitled to the same relief. The operative direction is that the petition is allowed in terms of the prior judgment.
Facts
The petitioner, M/s. Malke Pvt. Ltd., a manufacturer and seller of tractor parts, was registered under the Central Excise Act, 1944, prior to the Goods and Services Tax (GST) Act, 2017. The company's grievance is that it was unable to upload the details of its unutilized Input Tax Credit (ITC) from its account books to the electronically generated "TRAN-I" Form. This form was a mandatory requirement under the GST regime for availing the benefit of previously accrued unutilized ITC under earlier taxing statutes. The petitioner contends that this issue has already been decided in its favor by this Court in a previous judgment.
Key Issues
1. Whether the petitioner is entitled to relief regarding the inability to upload unutilized Input Tax Credit (ITC) details in the TRAN-I Form, given that the issue is allegedly decided by this Court in a prior judgment? (Question of law) Contentions: Petitioner: The petitioner argued that the issue stands decided by this Court in CWP No. 30949 of 2018, titled "Adfert Technologies Pvt. Ltd. Versus Union of India and others," decided on 04.11.2019, in favor of assessees. Therefore, the petitioner company is also entitled to similar relief. Respondents/Revenue: The respondent 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 that judgment.
Sections Cited
TRAN-I Form
AI-generated summary — verify with the full judgment below
111 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
Civil Writ Petition No. 34827 of 2019 (O&M) Date of Decision: 05.12.2019
M/s. Malke Pvt. Ltd., SAS Nagar, Mohali .......... Petitioner Versus Union of India and others .......... Respondents CORAM: HON'BLE MR. JUSTICE JASWANT SINGH HON'BLE MR. JUSTICE SANT PARKASH Present: Ms. Sudeepti Sharma, Advocate for the petitioner. Mr. Sharan Sethi, Sr. Standing Counsel, Indirect Taxes, for the respondent(s). **** JASWANT SINGH, J. (ORAL)
The petitioner, a Private Limited Company, is engaged in the business of manufacturing and sale of tractor parts. Prior to the introduction of the Goods and Services Tax (GST) Act, 2017, the petitioner was registered under the Central Excise Act, 1944. Grievance is that the petitioner-Company could not upload the details of its un-utilized Input Tax Credit (in short 'ITC') as per the accounts books to the electronically generated statutory “TRAN-I” Form, 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 stands de
The judgment continues below.
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