2019 (12) TMI 925 - HC - GST

Filing of Form TRAN-I - grievance of the petitioner is that it could not upload the details of un-utilized Input Tax Credit - HELD THAT - Petition is allowed with permission/modification to file the said Statutory Form TRAN-I by 31.12.2019.

Summary

Issues:
1. Failure to upload un-utilized Input Tax Credit (ITC) details under GST regime.
2. Entitlement to relief based on a previous judgment.
3. Preponing the main case for hearing.
4. Permission to file Statutory Form TRAN-I by a specified date.
5. Alternative method to claim benefit if portal access issues arise.

Analysis:
1. The petitioner, a Private Limited Company engaged in manufacturing Medical Devices, faced a grievance due to the inability to upload un-utilized ITC details on the electronically generated statutory Form "TRAN-I" as required under the GST regime for availing benefits from previous un-utilized ITC accrued under Taxing Statutes.

2. The counsel for the petitioner referred to a previous judgment dated 04.11.2019 in a similar case titled "Adfert Technologies Pvt. Ltd. Versus Union of India and others," where relief was granted in favor of the Assessees. The present petitioner argued that based on this precedent, they should also be entitled to similar relief.

3. Upon issuance of notice, the respondents agreed to preponing the main case for hearing, indicating no objection to the application being allowed. The main case was then taken up for hearing on an earlier date based on the mutual agreement of the parties involved.

4. Both parties' counsels acknowledged that the issue raised in the present petition aligns with the judgment in the Adfert Technologies case, leading to the conclusion that the present petition should be disposed of in accordance with the terms of the previous judgment, allowing the petitioner to file the Statutory Form TRAN-I by a specified deadline.

5. The judgment granted permission/modification for the petitioner to file the required Statutory Form by 31.12.2019. Additionally, it provided an alternative solution in case the petitioner faced hindrances in availing the benefit due to portal access issues by permitting them to claim the benefit of unutilized credit in their GST-3B Forms for January 2020, either electronically or manually, ensuring the petitioner's rights are safeguarded.

This detailed analysis of the judgment addresses the issues involved comprehensively, outlining the legal proceedings and decisions made by the court in response to the petitioner's grievances and entitlement to relief based on relevant legal precedents.