M/S R.B Enterprises vs. Union Of INDIA And Others
Held
The Court allowed the present petition in terms of the judgment dated 04.11.2019, passed in CWP No.30949 of 2018, "Adfert Technologies Pvt.Ltd. Versus Union of India and others". 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 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 by the Revenue that the present case was covered by the precedent judgment.
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 an issue with uploading details of unutilized Input Tax Credit (ITC) to the electronically generated statutory Form TRAN-I. This form was required to avail the benefit of unutilized ITC accrued under previous taxing statutes. The petitioner contended that they were unable to upload these details as per their account books. The petitioner argued that this issue was decided in their favour by a previous judgment of the High Court in CWP 30949 of 2018, titled "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 judgment dated 04.11.2019 in CWP 30949 of 2018, "Adfert Technologies Pvt.Ltd. Versus Union of India and others", concerning the inability to upload unutilized Input Tax Credit details in Form TRAN-I? Petitioner's Argument: The petitioner argued that the issue raised in the present petition is squarely covered by the aforesaid judgment dated 04.11.2019 in Adfert Technologies case, and therefore, they are entitled to similar relief. Revenue's Argument: The counsel for 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 the said case.
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 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 in
The judgment continues below.
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