Steel Kart 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 was hampered 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 squarely covered by the prior judgment.
Facts
The petitioner, Steel Kart, a proprietorship concern registered under the GST Act, 2017, and previously under the Central Excise Act, 1944, 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, as required for availing pre-GST ITC benefits. The petitioner contended that this issue was decided in its favour by the High Court in a previous case, "Adfert Technologies Pvt.Ltd. Versus Union of India and others" dated 04.11.2019. The Revenue conceded that the present petition was squarely covered by the aforementioned judgment.
Key Issues
1. Whether the petitioner is entitled to relief on account of its inability to upload unutilized Input Tax Credit details in Form TRAN-I, given that a similar issue has been decided in favour of assessees by this Court in "Adfert Technologies Pvt.Ltd. Versus Union of India and others" (CWP 30949 of 2018)? Petitioner's Contention: The petitioner argued that the issue is already decided by this Court in the "Adfert Technologies" case and therefore, the petitioner is entitled to similar relief. The petitioner relied on the judgment in "Adfert Technologies Pvt.Ltd. Versus Union of India and others". Revenue's Contention: The Revenue conceded that the issue raised in the present petition is squarely covered by the judgment dated 04.11.2019, passed in the "Adfert Technologies" case, and therefore, 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 Steel Kart ..............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/Revenue.
Jaswant Singh,J(Oral).
The petitioner, a proprietorship concern, is engaged in the business of sheet metal and fab components. It is registered at Faridabad 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.
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 15:51 I attest to the accuracy and integrity
The judgment continues below.
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