Asian Cast And Forgings PVT. LTD. 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 decided 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 non-opening of the portal by the respondents, it 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 reasoning was based on the concession made by the respondents that the issue was covered by a previous judgment of the High Court.
Facts
The petitioner, Asian Casts and Forgings Pvt. Ltd., is a private limited company registered under the Goods and Service Tax Act, 2017, engaged in the manufacture and sale of cycle parts. Previously registered under the Central Excise Act, 1944, and the Punjab VAT Act, 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. This form was required under the GST regime to claim the benefit of unutilized ITC accrued under previous tax laws. The petitioner contended that this issue was decided in its favor by this Court in a previous judgment.
Key Issues
1. Whether the petitioner is entitled to relief on the grounds that the issue concerning the inability to upload unutilized Input Tax Credit details to Form TRAN-I has been decided in its favor by this Court in a prior judgment (CWP 30949 of 2018, Adfert Technologies Pvt.Ltd. Versus Union of India and others)? The petitioner argued that the present case is squarely covered by the aforementioned judgment dated 04.11.2019, and therefore, it is entitled to similar 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, 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 Asian Casts and Forgings 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.Deepak Gupta,Advocate for the petitioner.
Mr.Sunish Bindlish,Advocate for the respondents.
Jaswant Singh,J(Oral).
The petitioner, a Private Limited Company, is engaged in the business of manufacture and sale of cycle parts. It is registered at Ludhiana 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 Punjab VAT Act.
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 1
The judgment continues below.
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