S9 Clothing Co vs. State Of Punjab And Others
Held
The Court allowed the 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 respondents not opening the portal, 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 reasoning was based on the concession made by the Revenue that the present case was covered by the precedent judgment.
Facts
The petitioner, S9 Clothing Co., a partnership firm registered in Ludhiana, is engaged in trading and manufacturing clothes. Prior to GST, it was 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 a requirement under the GST regime to avail the benefit of previously accrued unutilized ITC. 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.
Key Issues
1. Whether the petitioner is entitled to relief on the issue of inability to upload unutilized Input Tax Credit (ITC) details in Form TRAN-I, given that a similar issue has been decided by this Court in CWP 30949 of 2018 titled 'Adfert Technologies Pvt.Ltd. Versus Union of India and others' dated 04.11.2019. Contentions: Petitioner: 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. Revenue/Respondents: The Revenue conceded that the issue raised in the present petition is squarely covered by the judgment in the 'Adfert Technologies' case and therefore, 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:16.12.2019 S9 Clothing Co. through its Partner ..............Petitioner v. State of Punjab 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.Pankaj Gupta,Advocate for respondent no.
Mr.Sunish Bindlish,Advocate for Revenue/respondents 2 and 3. Jaswant Singh,J(Oral). The petitioner, a Partnership firm, is engaged in trading and manufacturing of clothes. 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 s
The judgment continues below.
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