M/S Kesri Oil P. LTD Faridabad vs. Union Of INDIA And Ors
Held
The Court held that the present petition is squarely covered by the judgment dated 04.11.2019, passed in CWP No. 30949 of 2018 titled "Adfert Technologies Pvt. Ltd. Versus Union of India and others." Consequently, the petition was allowed 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 hindrance in availing the benefit of the judgment due to the respondents not opening the portal, the petitioner would be permitted, as an alternative, to claim the benefit of unutilized credit in their GST-3B Forms for January 2020, either electronically or manually. No order as to costs was made.
Facts
The petitioner, M/s Kesari Oil Pvt. Ltd., is a company registered under the Goods and Services Tax (GST) Act, 2017, engaged in manufacturing transformer oil. Prior to GST, it was registered under the Central Excise Act, 1944, and the Finance Act, 1994. The petitioner's grievance is its inability to upload details of unutilized Input Tax Credit (ITC) accrued under previous tax laws to the electronically generated statutory Form TRAN-I, a prerequisite for claiming such credit under the GST regime. The petitioner contended that this issue was 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. The respondents did not object to the main case being preponed and heard on the same day.
Key Issues
1. Whether the petitioner is entitled to the benefit of unutilized Input Tax Credit (ITC) accrued under pre-GST laws, despite being unable to upload the details in Form TRAN-I due to technical issues, in light of the judgment in Adfert Technologies Pvt. Ltd. v. Union of India? The petitioner argued that the issue is squarely covered by the High Court's previous decision in Adfert Technologies Pvt. Ltd., which allowed assessees to claim unutilized ITC. Therefore, the petitioner is entitled to similar relief. The respondents, through their counsel, conceded that the issue was covered by the Adfert Technologies judgment and had no objection to the petition being disposed of in terms of that decision.
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:18.12.2019 M/s Kesari Oil Pvt.Ltd. ..............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 manufacture of Transformer Oil out of base oils and some additives. 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 and 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 RAJINDER PARSHAD JOSHI 2019.12.
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.