M/S Disposafe Health And Life Care LTD Faridabad vs. Union Of INDIA And Others
Held
The Court held that the issue raised in the present petition was squarely covered by its previous judgment dated 04.11.2019 in CWP 30949 of 2018 (Adfert Technologies Pvt. Ltd. Versus Union of India and others). Consequently, the Court allowed the present petition in terms of the said judgment. The petitioner was granted permission to file the statutory Form TRAN-I by 31.12.2019. The Court further clarified that if the petitioner faced any impediment 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 similar issue has been decided by the High Court in favour of assessees, subsequent petitions raising the same issue should be decided in terms of the precedent, with appropriate directions for compliance.
Facts
The petitioner, M/s Disposafe Health and Life Care Limited, is a manufacturer of medical devices registered under the GST Act, 2017. Previously, it was registered under the Haryana Value Added Tax Act, 2003, Central Sales Tax Act, 1956, and Central Excise. The petitioner's grievance is its inability to upload details of unutilized Input Tax Credit (ITC) from its accounts books to the electronically generated statutory Form TRAN-I, which was a prerequisite for availing previous unutilized ITC under the GST regime. The petitioner contended that this issue was already decided in its favour by this Court in a previous judgment.
Key Issues
1. Whether the petitioner is entitled to relief on account of its inability to upload unutilized Input Tax Credit (ITC) details in Form TRAN-I, given that the issue is covered by a previous judgment of this Court. Petitioner's contention: The petitioner argued that the issue raised in the present petition is squarely covered by this 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, it is entitled to similar relief. Respondents' contention: The respondents, through their counsel, stated they had no objection if the application for preponing the hearing was allowed and the main case was taken up for hearing. They conceded that the issue was covered by the aforementioned judgment in Adfert Technologies case.
Sections Cited
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:18.12.2019 M/s Disposafe Health and Life Care Limited ..............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. Sourabh Goel, Advocate for respondents 1 to 3.
Ms. Mamta Singla Talwar, D.A.G.Haryana for respondent 4 Jaswant Singh,J(Oral).
The petitioner, a Private Limited Company, is engaged in business of manufacturing of Medical Devices. 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 Haryana Value Added Tax Act, 2003, Central Sales Tax Act,1956 and Central Excise with the 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 RAJIND
The judgment continues below.
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