Page 42 - GSTL_26th March 2020_Vol 34_Part 4

J138 GST LAW TIMES [ Vol. 34
GST regime. The activity of supplying electricity meters on hire to consumers
having direct and close nexus with the transmission and distribution of electrici-
ty is eligible to exemption from GST.
The High Court had also held that the charges collected by DISCOM
from consumers such as application fee for raising electricity connection, rental
charges against metering equipment, testing fee for meters/transformers, capaci-
tors, etc., labour charges for shifting of meters or service lines and the charges for
duplicate bill, having direct nexus with transmission and distribution of electrici-
ty and said services being naturally bundled in the ordinary course of business
and treated as single service of transmission and distribution of electricity, are
eligible to exemption from GST.
REPRESENTED BY : Mr. Atmaram N.S. Nadkarni, ASG, Mr. B. Krishna
Prasad, AOR, Mr. Rupesh Kumar, Ms. Shirin
Khajuria and Mr. Umesh Kumar Saw, Advocates, for
the Petitioner.
Mr. Arvind Datar, Senior Advocate, Mr. E.C.
Agrawala, AOR, Mr. Mahesh Agarwal, Mr. Rishi
Agrawala, Mr. Ankur Saigal, Ms. Sayaree Basu
Mallik and Ms. Surabhi Limaye, Advocates, for the
Respondent.

Transitional Input Tax Credit cannot be disallowed for
non-filing or incorrect filing of Form GST TRAN-1
The Supreme Court Bench comprising Hon’ble Mr. Justice Dr. D.Y.
Chandrachud and Hon’ble Mr. Justice Sanjiv Khanna on 28-2-2020 dismissed the
Petition for Special Leave to Appeal (C) No. 4408 of 2020 filed by Union of India
against the Judgment and Order dated 4-11-2019 of Punjab & Haryana High
Court in C.W.P. Nos. 30949 of 2018 as reported in 2020 (32) G.S.T.L. 726 (P&H)
(Adfert Technologies Pvt. Ltd. v. Union of India). While dismissing the petition, the
Supreme Court passed the following order :
“In the facts and circumstances of the present case, we are not inclined
to exercise our jurisdiction under Article 136 of the Constitution. We ac-
cordingly dismiss the Special Leave Petition.
Pending application(s), if any, stand disposed of.”
The Punjab & Haryana High Court in its impugned order had held that
the unutilized credit of Tax paid in pre-GST regime cannot be disallowed to carry
forward in GST regime on procedural or technical ground, i.e., non-
filing/incorrect filing of Form GST TRAN-1 by the last date, i.e., 27-12-2017. The
High Court had permitted the assessee to file Form GST TRAN-1 or to file re-
vised Form if filed incorrectly, either electronically or manually on or before
30-11-2019.
REPRESENTED BY : Mr. Aman Lekhi, Senior Advocate, Mr. B. Krishna
Prasad, AOR, Ms. Binu Tamta and Ms. Nisha
Bagchi, Advocates, for the Petitioner.

GST LAW TIMES  26th March 2020  138
( A138 )