M/S R.B Enterprises 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 respondents not opening the portal, they 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 ratio decidendi is that where a similar issue has been decided in favor of assessees by the High Court, subsequent petitions raising identical issues should be disposed of in terms of the precedent, with appropriate directions for compliance.
Facts
The petitioner, M/s R.B. Enterprises, a proprietorship concern registered under the GST Act, 2017, and previously under the Punjab VAT Act, 2005, faced a grievance. They were unable to upload the details of their unutilized Input Tax Credit (ITC) from their account books to the electronically generated statutory Form TRAN-I. This form was a requirement under the GST regime to claim benefits of unutilized ITC accrued under previous tax statutes. The petitioner contended that this issue was decided in their favor by a previous judgment of the High Court in CWP 30949 of 2018, titled Adfert Technologies Pvt. Ltd. Versus Union of India and others.
Key Issues
1. Whether the petitioner is entitled to relief on the grounds that the issue of inability to upload unutilized Input Tax Credit details in Form TRAN-I has been decided in their favor by this Court in CWP 30949 of 2018 (Adfert Technologies Pvt. Ltd. Versus Union of India and others)? Petitioner's contention: The petitioner argued that the issue is squarely covered by the High Court's judgment dated 04.11.2019 in Adfert Technologies Pvt. Ltd. Versus Union of India and others, and therefore, they are entitled to similar relief. Revenue's contention: The respondents/Revenue conceded that the issue raised in the present petition is squarely covered by the aforesaid judgment dated 04.11.2019, passed in Adfert Technologies case, and thus 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 M/s R.B.Enterprises. ..............Petitioner v.
Union of India and others ..............Respondents Coram: Hon'ble Mr.Justice Jaswant Singh Hon'ble Mr.Justice Sant Parkash Present:- Mr.Rishab Singla,Advocate for the petitioner.
Mr.Sharan Sethi,Sr.Standing Counsel for respondents/ Revenue.
Jaswant Singh,J(Oral).
The petitioner, a proprietorship concern, is engaged in the resale of Batteries, Tyres,Tubes and Auto parts. It is registered 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 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 RAJINDER PARSHAD JOSHI 2019.12.17 15:50 I attest to the accuracy and
The judgment continues below.
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