Petitioner Authorized to File Form TRAN-I for Unutilized ITC by 31.01.2020; Alternative Credit Claim in GST-3B Allowed.

The HC allowed the petition, permitting the petitioner, a Private Limited Company, to file Form TRAN-I by 31.01.2020 to claim un-utilized ITC under the GST regime, aligning with the precedent set in the Adfert Technologies case. If portal issues persisted, the petitioner could claim credit in GST-3B Forms for February 2020. No costs were ordered.

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Issues:
Petitioner's inability to upload un-utilized Input Tax Credit (ITC) details on Form "TRAN-I" under GST regime for availing benefits of previous un-utilized ITC accrued under Taxing Statutes.

Analysis:
The petitioner, a Private Limited Company, engaged in trading of mobiles, laptops, tablets, and accessories, faced a grievance as it failed to upload un-utilized ITC details on Form "TRAN-I" as required under the GST regime. The petitioner was previously registered under the Haryana Value Added Tax Act, 2003, and other relevant statutes before the introduction of the Goods and Service Tax Act, 2017.

The counsel for the petitioner contended that a similar issue had been decided by the Court in a previous judgment titled "Adfert Technologies Pvt. Ltd. Versus Union of India and others," favoring the Assessees. Both parties agreed that the present petition's issue aligns with the judgment in the Adfert Technologies case, thus warranting a similar resolution for the petitioner-Company.

Given the alignment of the present petition's issue with the earlier judgment, the Court allowed the petition in accordance with the decision in CWP No. 30949 of 2018 dated 04.11.2019. The petitioner was granted permission to file the Statutory Form TRAN-I by 31.01.2020, ensuring the petitioner's entitlement to relief akin to the Adfert Technologies case.

Moreover, the Court clarified that if the petitioner faced any hindrance in availing the benefits due to the Respondents' portal unavailability, the petitioner could alternatively claim the unutilized credit in their GST-3B Forms for February 2020, either electronically or manually. The judgment concluded with no specific order as to costs, providing a comprehensive resolution to the petitioner's grievance regarding un-utilized ITC details under the GST regime.

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