M/S Abhi Mobile House vs. Union Of INDIA And Others
Held
The Court held that the present petition is allowed in terms of the judgment dated 04.11.2019 passed in CWP No. 30949 of 2018 (Adfert Technologies Pvt. Ltd. Versus Union of India and others). The petitioner is granted permission to file the statutory Form TRAN-I by 31.12.2019. The Court further clarified that if the petitioner faces any hindrance in availing the benefit of the judgment due to the respondents not opening the portal, the petitioner shall 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 reasoning is based on the concession by the Revenue that the present case is squarely covered by the precedent judgment.
Facts
The petitioner, M/s Abhi Mobile House, a proprietorship concern dealing in mobile phones, is registered under the Goods and Service Tax Act, 2017. Previously, it was registered under the Punjab VAT Act and the Central Sales Tax Act, 1956. The petitioner's grievance is that it was unable to upload the details of its unutilized Input Tax Credit (ITC) from its accounts books to the electronically generated statutory Form TRAN-I, which was a prerequisite for availing the benefit of accumulated ITC under the previous tax statutes. The petitioner contends that this issue has already been decided in its favour by this Court in a previous judgment.
Key Issues
1. Whether the petitioner is entitled to relief in terms of the judgment dated 04.11.2019 passed in CWP 30949 of 2018 titled “Adfert Technologies Pvt.Ltd. Versus Union of India and others”, considering 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 of this Court in the Adfert Technologies case, and therefore, the petitioner is entitled to similar relief. The respondents/Revenue conceded that the issue raised in the present petition is indeed covered by the Adfert Technologies judgment and accepted that the petition is liable to be disposed of in terms of that 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:16.12.2019 M/s Abhi Mobile House ..............Petitioner v.
Union of India and others ..............Respondents Coram: Hon'ble Mr.Justice Jaswant Singh Hon'ble Mr.Justice Sant Parkash Present:- Mr.Varun Chadha,Advocate for the petitioner.
Mr.Sunish Bindlish,Advocate for the respondents/Revenue.
Jaswant Singh,J(Oral).
The petitioner, a proprietorship concern, is a dealer in the business of sale and purchase of Mobile Phones. It is registered under the Goods and Service Tax Act, 2017. Prior to the introduction of Goods and Service Tax Act, it was registered under the provisions of Punjab VAT Act as well as under the Central Sales Tax Act, 1956.
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 RAJINDER PARSHAD JOSHI 2019.12.17 15:59 I at
The judgment continues below.
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