Hans Raj vs. Union Of INDIA And Ors
Held
The Court held that the issue raised by the petitioner is squarely covered by the judgment dated 04.11.2019 in CWP 30949 of 2018 (Adfert Technologies Pvt.Ltd. Versus Union of India and others). The Court allowed the present petition in terms of the said earlier judgment. The petitioner was granted permission to file the statutory Form TRAN-I by 31.12.2019. Furthermore, the Court clarified that if the petitioner is unable to avail the benefit 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. No costs were ordered.
Facts
The petitioner, Hans Raj Sons, a proprietorship concern and Works Contractor registered under the GST Act, 2017, and previously under the Punjab VAT Act, 2005, faced a grievance. The petitioner was unable to upload details of unutilized Input Tax Credit (ITC) from its accounts to the electronically generated statutory Form TRAN-I. This form was a mandatory requirement under the GST regime to avail the benefit of previously accrued unutilized ITC. The petitioner approached the High Court of Punjab & Haryana challenging this inability.
Key Issues
1. Whether the petitioner is entitled to relief in terms of the judgment passed in CWP 30949 of 2018 titled 'Adfert Technologies Pvt.Ltd. Versus Union of India and others' dated 04.11.2019, given that the issue raised is identical? Petitioner's Contention: The petitioner argued that the issue in the present petition stands decided by this Court in the aforementioned Adfert Technologies case, which was decided in favour of the assessees. Therefore, the petitioner is also entitled to similar relief. Respondents' Contention: The respondents/Revenue, through their counsel, conceded that the issue raised in the present petition is squarely covered by the judgment in Adfert Technologies case. They agreed that the present 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 Hans Raj Sons ..............Petitioner v.
Union of India and others ..............Respondents Coram: Hon'ble Mr.Justice Jaswant Singh Hon'ble Mr.Justice Sant Parkash Present:- Mr.Chetan Jain,Advocate for the petitioner.
Mr.Sunish Bindlish,Advocate for the respondents/Revenue.
Jaswant Singh,J(Oral).
The petitioner, a proprietorship concern, is a Works Contractor. It is registered under the Goods and Service Tax Act, 2017. Prior to the introduction of Goods and Service Tax Act, 2017 it 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 15:50 I attest to the accuracy and i
The judgment continues below.
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