M/S Sata Vikas INDIA P LTD Palwal vs. Union Of INDIA And Ors
Held
The Court allowed the petition, holding that the issue was squarely covered by 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. The ratio decidendi is that if a taxpayer is unable to file Form TRAN-I due to portal issues or other technical difficulties, they should be granted an opportunity to transition their unutilized Input Tax Credit. The Court directed that the petitioner be permitted to file the said Statutory Form TRAN-I by 31.12.2019. Furthermore, it was clarified that if the petitioner faced any hindrance in availing the benefit due to the portal not being opened by the respondents, they 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.
Facts
The petitioner, M/s Sata Vikas India Pvt. Ltd., a manufacturer of automotive components registered under the GST Act, 2017, faced a grievance that it could not upload details of unutilized Input Tax Credit (ITC) from its books to the electronically generated statutory Form TRAN-I. This form was required for availing the benefit of previous unutilized ITC accrued under prior taxing statutes. The petitioner argued that this issue was already 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 accepted notice, and both parties conceded that the present petition was squarely covered by the aforementioned judgment.
Key Issues
1. Whether the petitioner is entitled to relief on account of its inability to upload details of unutilized Input Tax Credit in Form TRAN-I, given that a similar issue has been decided in favor of assessees by this Court? Petitioner's Contention: The petitioner argued that the issue raised in the present petition is identical to the one decided in CWP 30949 of 2018, titled Adfert Technologies Pvt. Ltd. Versus Union of India and others, dated 04.11.2019. Therefore, the petitioner is entitled to the same relief granted in that judgment. Respondents' Contention: The respondents, through their counsel, conceded that the issue raised in the present petition is squarely covered by the judgment in the Adfert Technologies case. They did not present any arguments against the petitioner's claim.
Sections Cited
Form 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 Sata Vikas India 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 manufacturing automotive 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 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 RAJINDER PARSHAD JOSHI 2019.12.19 10:41 I attest to the accuracy and integrity of this document “TRAN-I” which was the requirement under the GST regime for availing the ben
The judgment continues below.
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