Hans Raj Sons VS The Union of India

The petitioner, a proprietorship concern, operates as a Works Contractor and is registered under the Goods and Service Tax (GST) Act, 2017. Before the implementation of the GST Act, 2017, the petitioner was registered under the Punjab VAT Act, 2005. The transition from the Punjab VAT Act to the GST Act marked a significant regulatory change for the petitioner. This transition involved moving from a state-level taxation system to a more centralized and comprehensive national tax regime under the GST. This change likely required adjustments in compliance processes, reporting, and tax calculations for the petitioner, aligning with the new GST framework that aims to streamline and unify the tax system across India. The GST Act replaced multiple indirect taxes previously levied by both central and state governments, thus impacting the petitioner’s operational and financial practices. This shift was part of the broader reform to create a more efficient tax system, reducing the cascading effect of taxes and facilitating ease of doing business. As a Works Contractor, the petitioner would have to adapt to the specific GST rules applicable to works contracts, which involve the provision of both goods and services. The new tax regime under GST likely necessitated changes in how the petitioner accounted for input tax credits, invoicing, and compliance with the periodic filing requirements mandated by the GST law. The transition to GST represented a significant regulatory evolution from the earlier Punjab VAT system, reflecting the nationwide shift towards a more streamlined and uniform tax structure.

The petitioner, a proprietorship concern engaged in Works Contracting, is registered under the Goods and Services Tax (GST) Act of 2017. Before the GST Act came into effect, the petitioner was registered under the Punjab VAT Act of 2005. The petitioner’s grievance is that they were unable to upload the details of their un-utilized Input Tax Credit (ITC) as per their account books into the electronically generated statutory Form “TRAN-I.” This form was required under the GST regime for availing the benefit of the previously accrued un-utilized ITC under the former Taxing Statutes. The petitioner, a proprietorship concern operating as a Works Contractor, is registered under the Goods and Service Tax (GST) Act, 2017. Before the GST Act’s implementation, the petitioner was registered under the Punjab VAT Act, 2005. The petitioner’s grievance centers on its inability to upload details of its un-utilized Input Tax Credit (ITC) according to its account books into the statutory Form “TRAN-I.” This form is a requirement under the GST regime to claim benefits for previously accrued un-utilized ITC under prior tax statutes. The petitioner’s counsel asserts that this issue has already been resolved by this Court in a judgment dated November 4, 2019.

The petitioner, a proprietorship concern engaged in Works Contracting, is registered under the Goods and Services Tax (GST) Act, 2017. Before the GST Act’s introduction, the petitioner was registered under the Punjab VAT Act, 2005. The petitioner is aggrieved because it was unable to upload the details of its un-utilized Input Tax Credit (ITC) as per its account books into the electronically generated statutory Form “TRAN-I.” This form is required under the GST regime for claiming the benefit of the un-utilized ITC accrued under previous tax statutes.

The petitioner’s counsel argues that the issue has already been resolved by this Court in the judgment dated November 4, 2019, in the case titled “Adfert Technologies Pvt. Ltd. Versus Union of India and others.” In this case, the Court ruled in favor of the assessees, allowing them to claim the benefit of their un-utilized ITC. Based on this precedent, the petitioner claims entitlement to similar relief.

Notice of motion has been issued in this regard.

The petitioner, a proprietorship concern, operates as a Works Contractor and is registered under the Goods and Service Tax Act, 2017 (GST). Before the introduction of GST, it was registered under the Punjab VAT Act, 2005. The petitioner’s grievance lies in its inability to upload the details of un-utilized Input Tax Credit (ITC) as per its account books into the statutory Form “TRAN-I,” a requirement for availing the benefit of previously accrued un-utilized ITC under the earlier tax statutes.

The petitioner’s counsel references a judgment dated 04.11.2019, passed in CWP 30949 of 2018 titled “Adfert Technologies Pvt. Ltd. Versus Union of India and others,” which resolved a similar issue in favor of the assessees. They argue that the petitioner is entitled to the same relief granted in that case.

Notice of motion was issued, and Mr. Sunish Bindlish, counsel for the respondents/Revenue, accepted notice. He conceded that the issue in the present petition is directly covered by the judgment in the Adfert Technologies case, agreeing that the present petition should be disposed of on similar terms.

The petitioner, a works contractor operating as a proprietorship concern, is registered under the Goods and Service Tax Act, 2017 (GST Act). Previously, it was registered under the Punjab VAT Act, 2005. The petitioner’s grievance arises from the inability to upload details of un-utilized Input Tax Credit (ITC) as per their account books to the electronically generated statutory Form TRAN-I, which is necessary under the GST regime to avail benefits from previously accrued un-utilized ITC under earlier tax statutes.

The petitioner’s counsel argues that this issue has been resolved by a judgment from this Court on November 4, 2019, in the case “Adfert Technologies Pvt. Ltd. vs. Union of India and others,” which ruled in favor of the assessees. Hence, the petitioner claims they are entitled to similar relief.

The notice of motion was accepted by Mr. Sunish Bindlish, Counsel for the respondents/Revenue, who acknowledged that the issue in the present petition is indeed covered by the aforementioned judgment from the Adfert Technologies case. Consequently, he agreed that the current petition should be disposed of in alignment with that case.

Based on these circumstances, the present petition is allowed under the terms set out in the CWP No. 30949 of 2018, decided on November 4, 2019. The petitioner is permitted to file the required Statutory Form TRAN-I by December 31, 2019.

It is further clarified that if the petitioner faces any hindrance due to the portal’s non-opening by the Respondents, they will be allowed to claim the benefit of the unutilized credit in their GST-3B Forms, which are to be filed for January 2020, either electronically or manually. There are no orders as to costs.

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