Silicon Constructions PVT. LTD vs. Union Of INDIA And Ors
Held
The Court allowed the writ petition, following the precedent set in 'CWP-30949-2018 titled as Adfert Technologies Pvt. Ltd. vs. Union of India and others', decided on 04.11.2019. The Court directed the respondents to permit the petitioners to file or revise their TRAN-1 returns, either electronically or manually, on or before 30.12.2019. Additionally, the Court directed that the petitioners would be permitted, in the alternative, to claim or enter the unutilized credit in question in their GST-3B forms to be filed for January 2020, either electronically or manually. The reasoning was based on the fact that the respondents had not seriously disputed the applicability of the previously decided judgments and interim orders, which addressed similar grievances regarding the inability to file or revise TRAN-1 returns due to technical glitches.
Facts
Silicon Constructions Pvt. Ltd. (the petitioner) filed a writ petition seeking directions to the respondents to credit its transitional input tax credit under Section 140 of the Central Goods and Services Tax Act, 2017, and to accept its TRAN-1 returns manually. The petitioner claimed to have filed the TRAN-1 return within the stipulated time, but it was processed with an error due to technical issues and delays by the respondents in resolving them. The petitioner argued that the GST portal was not opened for filing or revising the TRAN-1 returns, preventing the carry-forward of input tax credit accrued under earlier tax laws. The respondents indicated that the deadline for filing or revising TRAN-1 had been extended to December 31, 2019.
Key Issues
1. Whether the petitioner is entitled to credit of transitional input tax credit under Section 140 of the Central Goods and Services Tax Act, 2017, when their TRAN-1 return was processed with an error due to technical issues? 2. Whether the respondents should be directed to accept the TRAN-1 returns manually or allow electronic filing/revision, considering the technical difficulties faced by the petitioner? The petitioner argued that they had attempted to file the TRAN-1 return on 23.12.2017, which was processed with an error. They contended that due to the respondents' failure to resolve technical issues and open the GST portal, they could not carry forward their input tax credit. They relied on the High Court's judgment in 'Adfert Technologies Pvt. Ltd. vs. Union of India and others' and an interim order from the Delhi High Court in 'Indusind Media Communications Ltd. & Anr. vs. Union of India & Ors.' to support their plea for manual filing or revision of TRAN-1 returns. The respondents did not seriously dispute that the case was covered by the cited judgments.
Sections Cited
Section 140
AI-generated summary — verify with the full judgment below
CWP-14192-2019 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 228 CWP-14192-2019 (O&M) Date of decision: 25.11.2019 Silicon Constructions Pvt. Ltd. .....Petitioner versus Union of India and others ....Respondents CWP-32868-2019 Girdhari Lal Aggarwal Contractors Pvt. Ltd. .....Petitioner versus State of Haryana and others ....Respondents CORAM:Hon'ble Mr. Justice Jaswant Singh Hon'ble Mr. Justice Girish Agnihotri Present: Mr. Amit Jhanji, Advocate and Mr. Vivek Kackria, Advocate for the petitioner(s). Mr. Sunish Bindlish, Advocate for respondents No.1 & 3. Mr. Pankaj Gupta, Addl. A.G., Punjab. Ms. Mamta Singla Talwar, DAG, Haryana. **** GIRISH AGNIHOTRI, J. CM-17182-2019 Allowed, as prayed for, subject to all just exceptions. Documents at Annexure P-17 are taken on record. ANJU RANI 2019.12.16 10:32 I attest to the accuracy and integrity of this document HIGH COURT CHANDIGARH
CWP-14192-2019 (O&M) 2 CWP Nos.14192 and 32868 of 2019 This order shall dispose of CWP-14192-2019 titled as “Silicon Constructions Pvt. Ltd. vs. Union of India and others” and CWP-32868- 2019 titled as “Girdhari Lal Aggarwal Contractors Pvt. Ltd. vs. State of Haryana and others”. For bre
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