M/S Sata Vikas India P Ltd Palwal v. Union Of India And ORS

IN THE HIGH COURT OF PUNJAB & HARYANA

AT CHANDIGARH Date of decision:18.12.2019 M/s Sata Vikas India Pvt.Ltd.

..............Petitioner v.

Union of India and others ..............Respondents Coram:

Hon'ble Mr.Justice Jaswant Singh Hon'ble Mr.Justice Sant Parkash Present:- Mr. Rajiv Agnihotri, Advocate for the petitioner. Mr. Sourabh Goel, Advocate for respondents 1 to 3. Ms. Mamta Singla Talwar, D.A.G.Haryana for respondent Jaswant Singh,J(Oral).

The petitioner, a Private Limited Company, is engaged in business of manufacturing automotive components. It is registered under the Goods and Service Tax Act, 2017. Prior to the introduction of Goods and Service Tax Act, the petitioner was registered under the provisions of Finance Act, 1994 read with Service Tax Rules,1994.

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 raised herein already stands decided by this Court, vide judgment dated 04.11.2019, passed in CWP 30949 of 2018 titled "Adfert 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.

At the asking of the Court, Mr.Sourabh Goel,Advocate accepts notice on behalf of respondents 1 to 3 while Ms.Mamta Singla Talwar, Deputy Advocate General,Haryana accepts notice on behalf of respondent no.4.

Learned counsel for the parties concede 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.

(Jaswant Singh) Judge 18.12.2019.

(Sant Parkash) joshi Judge