2019 (12) TMI 998 - HC - GST

Reopening of portal for filing of Form TRAN-I - transitional credit - transition to GST regime - HELD THAT - 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 The Respondents are directed to permit the Petitioners to file or revise where already filed incorrect TRAN-1 either electronically or manually statutory Form(s) TRAN-1 on or before 30th November 2019. The present petition is allowed with permission/modification to file the said Statutory Form TRAN-I by 31.12.2019.

Summary

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

Analysis:
The petitioner, a Private Limited Company engaged in manufacturing and selling cycle parts, faced a grievance regarding the inability to upload un-utilized ITC details in Form "TRAN-I" as required under the GST regime. The petitioner was previously registered under the Central Excise Act, 1944, and Punjab VAT Act. The counsel for the petitioner referred to a previous judgment in "Adfert Technologies Pvt. Ltd. Versus Union of India and others," where relief was granted to the Assessees. The respondents' counsel agreed that the issue in the present petition aligns with the aforementioned judgment, leading to the conclusion that the petitioner is entitled to similar relief.

The Court allowed the present petition in line with the judgment in CWP No. 30949 of 2018 dated 04.11.2019, granting permission to file Form TRAN-I by 31.12.2019. Additionally, it was clarified that if the petitioner faces obstacles in availing the benefit due to non-opening of the Portal by the Respondents, they can alternatively claim the benefit of unutilized credit in their GST-3B Forms for January 2020, either electronically or manually. No costs were awarded in this judgment.