Court Allows Filing of Un-Utilized ITC Details Under GST; Extends Relief for Technical Issues with TRAN-I and GST-3B Forms.

The HC granted the petitioner's request to upload un-utilized ITC details under the GST regime, aligning with a prior judgment favoring similar claims. The Court permitted filing Form TRAN-I by 31.12.2019 and allowed alternative claims via GST-3B Forms for January 2020 if technical issues persisted, ensuring relief access.

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Issues:
1. Petitioner's inability to upload details of un-utilized Input Tax Credit (ITC) under GST regime.
2. Reference to a previous judgment favoring Assessees in a similar case.
3. Acceptance of the issue by the respondents/Revenue.
4. Decision allowing the petition in line with the previous judgment.
5. Provision for alternative claim if hindered from availing benefits due to non-opening of the Portal by the Respondents.

Analysis:
1. The petitioner, a Works Contractor registered under the Goods and Service Tax Act, 2017, faced a grievance regarding the inability to upload details of un-utilized ITC as required by the electronically generated statutory Form "TRAN-I" under the GST regime. This issue arose due to the transition from being registered under the provisions of the Punjab VAT Act, 2005 to the GST regime.

2. The counsel for the petitioner referred to a previous judgment dated 04.11.2019 in the case of "Adfert Technologies Pvt.Ltd. Versus Union of India and others," where the issue was decided in favor of the Assessees. The petitioner sought similar relief based on the precedent set by this judgment.

3. The respondents/Revenue, represented by Mr. Sunish Bindlish, accepted the notice and conceded that the issue raised in the present petition aligns with the judgment in the Adfert Technologies case. This acknowledgment indicated the respondents' agreement with the petitioner's claim for relief in line with the previous judgment.

4. The Court, comprising Hon'ble Mr. Justice Jaswant Singh and Hon'ble Mr. Justice Sant Parkash, allowed the present petition in terms of the judgment delivered in CWP No.30949 of 2018 on 04.11.2019. The petitioner was granted permission/modification to file the statutory Form TRAN-I by 31.12.2019 to avail the benefits of the un-utilized ITC accrued under the Taxing Statutes.

5. Furthermore, the judgment clarified that if the petitioner faced any hindrance in benefiting from the said judgment due to non-opening of the Portal by the Respondents, they would be permitted to claim the benefit of unutilized credit in their GST-3B Forms for the month of January 2020, either electronically or manually. This provision ensured that the petitioner could still access the relief provided for in the judgment despite any technical difficulties.

In conclusion, the judgment addressed the petitioner's grievances regarding un-utilized ITC under the GST regime, referencing a previous judgment, and ensuring that the petitioner could avail the benefits within the stipulated timeframe or through alternative means if necessary.

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