Asian Bikes PVT. LTD. vs. Union Of INDIA And Others
Held
The Court allowed the present petition in terms of the judgment 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 was unable to avail the benefit due to the portal not being opened 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 Revenue that the present case was squarely covered by the previous judgment.
Facts
The petitioner, Asian Bikes Pvt. Ltd., is a company registered under the Goods and Service Tax Act, 2017, engaged in the manufacture and trading of bikes and accessories. Prior to GST, it was registered under the Central Excise Act, 1944, and the Punjab VAT Act. The petitioner's grievance is its inability to upload details of unutilized Input Tax Credit (ITC) from its accounts to the electronically generated statutory Form TRAN-I, which was a prerequisite for claiming such credit under the GST regime. The petitioner contended that this issue was decided in its favour by a previous judgment of the High Court in Adfert Technologies Pvt. Ltd. Versus Union of India and others, dated 04.11.2019.
Key Issues
1. Whether the petitioner is entitled to relief in terms of the High Court's judgment in CWP 30949 of 2018 (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 under the GST regime? Petitioner's contention: The petitioner argued that the issue in the present petition is squarely covered by the aforesaid judgment dated 04.11.2019, and therefore, it is entitled to similar relief. Revenue's contention: The respondents/Revenue conceded that the issue raised in the present petition is indeed covered by the judgment in Adfert Technologies case, and thus the petition should 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 Asian Bikes 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 trading of various types of bikes and accessories thereof. 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
The judgment continues below.
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