Maa Lakshmi Cement and Sanitary VS The Union of India

The petitioner is a Proprietorship engaged in trading cement and sanitary goods and is registered under the Goods and Services Tax Act, 2017. Before the introduction of this Act, the petitioner operated under the provisions of the Central Excise Act, 1944, and the Finance Act, 1994. This transition marks a shift from earlier tax regimes to the unified GST framework, affecting how the petitioner conducts its business and complies with tax regulations. The move reflects broader changes in India’s tax structure aimed at streamlining taxation across goods and services.

The petitioner in this case is a proprietorship engaged in the trading of cement and sanitary goods, registered under the Goods and Services Tax Act, 2017 (GST Act). Prior to the implementation of the GST Act, the petitioner was registered under the Central Excise Act, 1944, and the Finance Act, 1994.

The petitioner’s grievance stems from its inability to upload details of un-utilized Input Tax Credit (ITC) from its accounting records onto the electronically generated statutory Form “TRAN-I”. This form was a mandatory requirement under the GST regime for claiming the benefit of previously accrued un-utilized ITC from the earlier taxing statutes.

In essence, the petitioner seeks relief due to the technical difficulty it faced in complying with the transition requirements under the GST Act, specifically concerning the transfer of un-utilized ITC. The failure to upload these details onto Form TRAN-I has resulted in the petitioner being unable to avail itself of the ITC benefits accumulated under previous tax laws.

The petitioner, a proprietorship engaged in trading cement and sanitary goods, is registered under the Goods and Services Tax Act, 2017 (GST Act). Previously, it was registered under the Central Excise Act, 1944, and the Finance Act, 1994. The petitioner’s grievance arises from its inability to upload details of un-utilized Input Tax Credit (ITC) from its accounts to the electronic Form “TRAN-I,” a requirement under the GST regime for claiming benefits of previously accrued un-utilized ITC from earlier tax statutes.

The petitioner argues that a similar issue was already resolved in their favor by a previous judgment of the court dated November 4, 2019, in the case of CWP 30949 of 2018 titled “Adfert Technologies Pvt. Ltd. Versus Union of India and others.” According to the petitioner’s counsel, this precedent should entitle the petitioner-company to relief under similar terms.

As a result, a notice of motion has been issued in this matter, likely indicating that the court will consider the petitioner’s plea for relief based on the precedent established in the aforementioned case. This sets the stage for legal proceedings to potentially resolve the petitioner’s claim regarding the un-utilized ITC under the GST regime.

The petitioner, a proprietorship engaged in trading cement and sanitary goods, is registered under the Goods and Service Tax Act, 2017 (GST Act). Before GST, it operated under the Central Excise Act, 1944, and the Finance Act, 1994. The petitioner’s grievance arises from its inability to upload details of un-utilized Input Tax Credit (ITC) from its accounting records onto the statutory Form “TRAN-I” as required under GST regulations. This form is crucial for availing benefits of previously accrued un-utilized ITC under earlier tax statutes.

The petitioner’s counsel argues that a similar issue has already been adjudicated favorably by the court in a case titled “Adfert Technologies Pvt. Ltd. Versus Union of India and others,” decided on 4th November 2019, under CWP 30949 of 2018. They assert that the principles applied in that judgment should apply equally to the petitioner’s case, entitling them to relief.

During proceedings, counsel for both parties agree that the current petition mirrors the circumstances addressed in the Adfert Technologies case. Therefore, they jointly submit that the present petition should be disposed of in accordance with the decision in Adfert Technologies, where the court ruled in favor of the assessees facing a similar issue regarding un-utilized ITC under the GST regime.

In summary, the petitioner seeks relief based on a precedent set by the court in a prior case, asserting their entitlement to rectify their non-compliance with GST requirements regarding the transfer of un-utilized ITC details to FORM TRAN-I.

The petitioner, a proprietorship engaged in trading cement and sanitary goods, operates under the Goods and Service Tax Act, 2017, having previously been registered under the Central Excise Act, 1944, and the Finance Act, 1994. The grievance presented is that during the transition to the GST regime, they were unable to upload details of un-utilized Input Tax Credit (ITC) as required by the statutory Form “TRAN-I”. This form was crucial for carrying forward previously accrued ITC benefits from the old tax statutes.

The petitioner’s counsel argued that a similar issue had been resolved in a previous judgment by the court dated November 4, 2019, in the case of “Adfert Technologies Pvt. Ltd. Versus Union of India and others”, which ruled in favor of the assesses. Therefore, the petitioner sought relief on the same grounds, asserting entitlement to upload the necessary details in Form TRAN-I.

In response, the court noted that the matter raised in the present petition was indeed covered by the earlier judgment in the Adfert Technologies case. Both parties agreed that the petitioner should be granted relief consistent with the terms of that judgment. Furthermore, it was communicated that the deadline for filing annual returns had been extended from December 31, 2019, to January 31, 2020.

Consequently, the court allowed the present petition in accordance with the decision in CWP No. 30949 of 2018 dated November 4, 2019, granting the petitioner permission or modification to file Form TRAN-I by January 31, 2020. This decision resolved the petitioner’s concerns regarding the transition of ITC benefits under the GST regime.