Sada Shiv Castings Private Limited vs. Central Board Of Indirect Taxes And Customs 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, the petitioner would alternatively be permitted 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 precedent judgment.
Facts
The petitioner, M/s Sada Shiv Castings Pvt. Ltd., is a company engaged in the manufacture of iron and steel products, registered under the Goods and Services Tax (GST) Act, 2017. Prior to GST, it was registered under the Punjab VAT Act, 2005, and the Central Excise Act, 1944. 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, as required for availing the benefit of previous unutilized ITC under the GST regime. The petitioner contended that this issue was decided in its favour by this Court in a previous 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 the previous judgment of this Court in CWP 30949 of 2018 (Adfert Technologies Pvt. Ltd. vs. Union of India and others)? Petitioner's Contention: The petitioner argued that the issue in the present petition is squarely covered by the judgment dated 04.11.2019 in CWP 30949 of 2018, and therefore, the petitioner-company is entitled to similar relief. Respondents' 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 present 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 M/s Sada Shiv Castings Pvt.Ltd. ..............Petitioner v.
Central Board of Indirect Taxes and Customs 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.Tejinder Joshi,Advocate for respondents/ Revenue.
Jaswant Singh,J(Oral).
The petitioner, a Private Limited company, is engaged in the manufacture of iron and steel products. 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 and 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 JOSH
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.