2019 (12) TMI 1163 - HC - GST

Unable to upload details of un-utilized ITC as per the accounts books to the electronically generated statutory Form TRAN-I - carry forward of unutilized CENVAT credit of duty paid - 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 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. It is conveyed that the date for filing annual returns has been extended from 31.12.2019 to 31.1.2020. The present petition is allowed with permission / modification to file the said Statutory Form TRAN-I by 31.01.2020.

Summary

Issues:
- Petitioner's inability to upload details of un-utilized Input Tax Credit (ITC) as per accounts books to Form "TRAN-I" under GST regime.
- Claim for relief based on a previous judgment in favor of Assessees.
- Extension of date for filing annual returns.

Analysis:
1. Inability to upload ITC details to Form "TRAN-I":
The petitioner, a Proprietorship concern engaged in trading of various goods, faced a grievance due to its inability to upload the details of un-utilized Input Tax Credit (ITC) as required under the GST regime. This was a crucial step for availing the benefit of previous un-utilized ITC accrued under the Taxing Statutes. The petitioner sought relief in this matter, highlighting the importance of this issue for businesses registered under the Goods and Service Tax Act, 2017.

2. Claim for relief based on a previous judgment:
The counsel for the petitioner referred to a previous judgment dated 04.11.2019 in the case of "Adfert Technologies Pvt. Ltd. Versus Union of India and others," where the issue raised by the petitioner was already decided in favor of the Assessees. The Court acknowledged the similarity of the present petition's issue with the one decided in the mentioned case. Consequently, the present petition was deemed liable to be disposed of in accordance with the terms of the earlier judgment, providing the petitioner with the relief sought regarding the filing of Form "TRAN-I."

3. Extension of date for filing annual returns:
The Court noted the extension of the deadline for filing annual returns from 31.12.2019 to 31.1.2020, which was relevant to the case at hand. In light of this extension and the previous judgment's applicability to the petitioner's situation, the Court allowed the present petition in line with the decision in CWP No.30949 of 2018. The petitioner was granted permission to file the required Statutory Form TRAN-I by 31.01.2020, ensuring the petitioner's ability to benefit from the unutilized credit as per the judgment.

In conclusion, the judgment provided a clear resolution to the petitioner's issue regarding the un-utilized Input Tax Credit (ITC) under the GST regime, aligning with a previous judgment in favor of Assessees. The extension of the deadline for filing annual returns further facilitated the petitioner's compliance with the statutory requirements, ensuring the petitioner's entitlement to the relief sought within the specified timeframe.