2019 (12) TMI 1295 - HC - GST

Filing of Form TRAN-I - inability to upload the details of un-utilized Input Tax Credit - HELD THAT - The issue decided in the case of ADFERT TECHNOLOGIES PVT. LTD. VERSUS UNION OF INDIA AND ORS. 2019 (11) TMI 282 - PUNJAB AND HARYANA HIGH COURT where it was held that Respondent authorities were having complete record of already registered persons and at present they are free to verify fact and figures of any Petitioner thus inspite of being aware of complete facts and figures, the Respondent cannot deprive Petitioners from their valuable right of credit. The present petition allowed with permission/modification to file the said Statutory Form TRAN-I by 31.01.2020.

Summary

Issues:
Petitioner's inability to upload un-utilized Input Tax Credit (ITC) details on Form "TRAN-I" under GST regime for availing benefits of previous un-utilized ITC accrued under Taxing Statutes.

Analysis:
The petitioner, a Private Limited Company, engaged in trading of mobiles, laptops, tablets, and accessories, faced a grievance as it failed to upload un-utilized ITC details on Form "TRAN-I" as required under the GST regime. The petitioner was previously registered under the Haryana Value Added Tax Act, 2003, and other relevant statutes before the introduction of the Goods and Service Tax Act, 2017.

The counsel for the petitioner contended that a similar issue had been decided by the Court in a previous judgment titled "Adfert Technologies Pvt. Ltd. Versus Union of India and others," favoring the Assessees. Both parties agreed that the present petition's issue aligns with the judgment in the Adfert Technologies case, thus warranting a similar resolution for the petitioner-Company.

Given the alignment of the present petition's issue with the earlier judgment, the Court allowed the petition in accordance with the decision in CWP No. 30949 of 2018 dated 04.11.2019. The petitioner was granted permission to file the Statutory Form TRAN-I by 31.01.2020, ensuring the petitioner's entitlement to relief akin to the Adfert Technologies case.

Moreover, the Court clarified that if the petitioner faced any hindrance in availing the benefits due to the Respondents' portal unavailability, the petitioner could alternatively claim the unutilized credit in their GST-3B Forms for February 2020, either electronically or manually. The judgment concluded with no specific order as to costs, providing a comprehensive resolution to the petitioner's grievance regarding un-utilized ITC details under the GST regime.