M/S R.B Technosol 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 on 04.11.2019. 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 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 if a prior High Court judgment has settled a specific issue regarding the inability to file Form TRAN-I for availing transitional credit, subsequent petitions on the same grounds should be decided in line with that precedent, with appropriate directions for filing the form or claiming credit.
Facts
The petitioner, M/s R.B.Technosol, a partnership firm dealing in auto parts, lubricating oil, and UPS, is registered under the Goods and Service Tax Act, 2017. Previously, it was registered under the Punjab VAT Act, 2005. The petitioner'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 statutory Form TRAN-I, which was required for availing the benefit of accumulated ITC under the previous tax regimes. The petitioner contended 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 favour of assessees, and therefore, it should be granted similar relief.
Key Issues
1. Whether the petitioner is entitled to relief in terms of the High Court's judgment in CWP 30949 of 2018 titled "Adfert Technologies Pvt.Ltd. Versus Union of India and others" dated 04.11.2019, concerning the inability to upload unutilized Input Tax Credit details in Form TRAN-I? The petitioner argued that the issue is squarely covered by the aforementioned judgment, and therefore, it is entitled to the same relief. The respondents/Revenue conceded that the issue raised in the present petition is indeed covered by the "Adfert Technologies" case and that the petition is liable to be disposed of in terms of that judgment.
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:17.12.2019 M/s R.B.Technosol ..............Petitioner v.
Union of India and others ..............Respondents Coram: Hon'ble Mr.Justice Jaswant Singh Hon'ble Mr.Justice Sant Parkash Present:- Mr.Sandeep Goyal,Advocate for the petitioner.
Mr.Tejinder Joshi,Advocate for the respondents.
Jaswant Singh,J(Oral).
The petitioner, a partnership firm, is engaged in the resale of Auto Parts, Lubricating Oil, UPS. 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 Punjab VAT Act, 2005.
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 Taxing Statutes.
Counsel for the petitioner submits that the issue stands decided by this Court, vide judgment dated 04.11.2019, passed in RAJINDER PARSHAD JOSHI 2019.12.17 1
The judgment continues below.
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