Case Law Details

Case Name : Hans Raj Sons Vs Union of India and others (Punjab and Haryana High Court)
Appeal Number : CWP 36393/2019
Date of Judgement/Order : 16/12/2019
Related Assessment Year :

Hans Raj Sons Vs Union of India and others (Punjab and Haryana High Court)

The petitioner, a proprietorship concern, is a Works Contractor. It is registered under the Goods and Service Tax Act, 2017. Prior to the introduction of Goods and Service Tax Act, 2017 it was registered under the provisions of Punjab VAT Act, 2005.

Grievance of the petitioner is that it could not upload the details of un-utilized Input Tax Credit (in short ‘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.

Counsel for the petitioner submits that the issue stands decided by this Court, vide judgment dated 04.11.2019, passed in CWP 30949 of 2018 titledAdfert Technologies Pvt.Ltd. Versus Union of India and others in favour of the Assessees, hence the petitioner-Company is also entitled to relief in the same terms. Notice of motion.

Mr. Sunish Bindlish, Counsel for the respondents/Revenue accepts notice and concedes that the issue raised in the present petition is squarely covered by the aforesaid judgment dated 04.11.2019, passed in Adfert Technologies case (supra), therefore, the present petition is liable to be disposed of in terms of the said case.

In view of above, present petition is allowed in terms of the said CWP No.30949 of 2018 decided on 04.11.2019 with permission/modification to file the said Statutory Form TRAN-I by 31.12.2019.

It is clarified that in case the petitioner is hampered in any manner from availing the benefit of aforesaid judgment, due to non opening of the Portal by the Respondents, then the petitioner shall be permitted, in the alternative to claim the benefit of unutilized credit in their GST-3B Forms to be filed for the month of January,2020 either electronically or manually.

No order as to costs.

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April 2021