2019 (12) TMI 416 - HC - GST

Unable to upload Form TRAN-1 - details of its un-utilized Input Tax Credit not uploaded - HELD THAT - The issue raised in the present petition is squarely covered 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 The 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. Petition allowed.

Summary

Issues involved:
Petitioner's inability to upload un-utilized Input Tax Credit details under GST regime for availing benefits.

Analysis:
The judgment by the High Court of Punjab and Haryana addressed the issue of a Private Limited Company, engaged in manufacturing tractor parts, unable to upload un-utilized Input Tax Credit (ITC) details as required under the GST regime. The petitioner was previously registered under the Central Excise Act, 1944. The petitioner's grievance was related to the necessity of uploading ITC details to the electronically generated statutory "TRAN-I" Form to benefit from the previous un-utilized ITC accrued under Taxing Statutes.

The petitioner's counsel referred to a previous judgment by the same court in the case of "Adfert Technologies Pvt. Ltd. Versus Union of India and others," where relief was granted in favor of the Assessees. The counsel argued that based on the precedent set by the earlier judgment, the petitioner-Company should also be entitled to similar relief.

During the proceedings, the Senior Standing Counsel representing the respondent/revenue acknowledged that the issue raised in the present petition aligned with the decision in the Adfert Technologies case. Consequently, it was agreed that the present petition should be disposed of in accordance with the terms of the aforementioned case.

Ultimately, the High Court allowed the present petition in line with the judgment in CWP No. 30949 of 2018, delivered on 04.11.2019, which had addressed a similar issue and provided relief to the Assessees. This decision ensured that the petitioner-Company would also benefit from the same terms as established in the previous case law.