2020 (1) TMI 570 - HC - GST

Filing of Form TRAN-I - Grievance of the petitioner is that it could not upload the details of un-utilized ITC as per the accounts books to the electronically generated statutory Form TRAN-I which was the requirement under the GST regime for availing the benefit of the previous un-utilized ITC accrued under the Taxing Statutes. HELD THAT - The issue raised in 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 therefore the present petition is liable to be disposed of in terms of the said case. It is conveyed that the date for filing annual returns has been extended from 31.12.2019 to 31.1.2020 - In view of above present petition is allowed with permission/modification to file the said Statutory Form TRAN-I by 31.01.2020.

Summary

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

Analysis:

1. The petitioner, a Private Limited Company engaged in trading electronic devices, registered under Goods and Service Tax Act, 2017, faced a grievance regarding the inability to upload un-utilized ITC details in Form "TRAN-I" as required under GST regime for availing benefits accrued under Taxing Statutes pre-GST. The petitioner sought relief based on a previous judgment in "Adfert Technologies Pvt. Ltd. Versus Union of India and others," dated 04.11.2019, which favored Assessees.

2. The counsel for the petitioner highlighted that the issue raised in the present petition was already decided in the aforementioned Adfert Technologies case, and both parties agreed that the current petition fell within the scope of the earlier judgment. Consequently, the present petition was allowed in line with the decision of CWP No.30949 of 2018, dated 04.11.2019, with a modification permitting the filing of Form TRAN-I by 31.01.2020.

3. Notably, the judgment acknowledged the extension of the deadline for filing annual returns from 31.12.2019 to 31.01.2020. Furthermore, in case the petitioner faced any hindrance in benefiting from the judgment due to portal issues by the Respondents, the petitioner was granted the alternative option to claim unutilized credit in their GST-3B Forms for February 2020, either electronically or manually. The judgment concluded without imposing any costs.

This detailed analysis encapsulates the key issues addressed in the judgment, the legal arguments presented, and the final decision rendered by the High Court.