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2020 (4) TMI 589 - HC - GSTFiling of statutory Form TRAN-I - un-utilized Input Tax Credit - transition to GST regime - HELD THAT - The present petition is squarely covered by the judgment in ADFERT TECHNOLOGIES PVT. LTD. VERSUS UNION OF INDIA AND ORS. 2019 (11) TMI 282 - PUNJAB AND HARYANA HIGH COURT where 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. Therefore, the present petition is liable to be disposed of in terms of the said case with permission/modification to file the said Statutory Form TRAN-I by 31.12.2019.
Issues:
1. Failure to upload details of un-utilized Input Tax Credit (ITC) in Form "TRAN-I" under GST regime. Analysis: The petitioner, a proprietorship concern dealing in mobile phones, faced a grievance due to the inability to upload un-utilized ITC details in Form "TRAN-I" as required under the GST regime. The petitioner was registered under the Goods and Service Tax Act, 2017, and previously under the Punjab VAT Act and Central Sales Tax Act, 1956. The petitioner sought relief based on a previous judgment in the case of "Adfert Technologies Pvt. Ltd. Versus Union of India and others," where the court ruled in favor of the Assessees regarding a similar issue. The counsel for the petitioner highlighted the relevance of the previous judgment in the Adfert Technologies case, indicating that the present petition should be treated in a similar manner. The counsel for the respondents/revenue acknowledged that the issue raised in the current petition aligns with the judgment from the Adfert Technologies case, thus agreeing that the present petition should be disposed of in accordance with the previous ruling. Consequently, the court allowed the present petition in line with the judgment from CWP No. 30949 of 2018, dated 04.11.2019, with a provision for the petitioner to file the required Statutory Form TRAN-I by 31.12.2019. Additionally, the court clarified that if the petitioner faces obstacles in availing the benefits due to portal-related issues caused by the respondents, the petitioner would be permitted to claim the unutilized credit in their GST-3B Forms for January 2020, either electronically or manually. The judgment concluded by stating that no costs were to be awarded in this matter.
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