M/S Jaycee Punching Solutions PVT LTD Palwal vs. Union Of INDIA And Ors
Held
The Court held that the present petition was 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 petition was allowed in terms of that 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' portal not being accessible, 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. The ratio decidendi is that if a taxpayer is unable to file Form TRAN-I due to technical or procedural issues, and a High Court has already ruled in favor of assessees in similar circumstances, the benefit of that ruling should extend to other similarly situated taxpayers.
Facts
The petitioner, M/s Jaycee Punching Solutions Pvt. Ltd., is a company registered under the Goods and Service Tax Act, 2017, engaged in manufacturing Silent DG Sets. Prior to GST, it was registered under the Haryana Value Added Tax Act, 2003, Central Sales Tax Act, 1956, and Finance Act, 1994. 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 for availing pre-GST unutilized ITC. 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 stated they had no objection to the application being allowed and the main case being preponed. The parties agreed that the present petition was covered by the aforementioned judgment.
Key Issues
1. Whether the petitioner is entitled to relief for being unable to upload unutilized Input Tax Credit (ITC) details in Form TRAN-I, given the High Court's prior decision in "Adfert Technologies Pvt. Ltd. Versus Union of India and others" (CWP 30949 of 2018)? Petitioner's Argument: The petitioner argued that the issue raised in the present petition is squarely covered by the judgment dated 04.11.2019 in the Adfert Technologies case, which was decided in favor of assessees. Therefore, the petitioner is entitled to similar relief. Revenue/State's Argument: The respondents conceded that the issue was covered by the aforesaid judgment and stated they had no objection if the application was allowed and the main case was preponed. They did not present any arguments against the petitioner's claim.
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 Jaycee Punching Solutions 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 of Silent DG Sets. 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 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 RAJINDER PARSHAD JOSHI 2019.12.19 10
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