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2020 (4) TMI 177 - HC - GSTMaintainability of application - permission to file Form 'TRAN-1' by the extended date - HELD THAT - Earlier Review Application moved by the UOI stands dismissed by this Court - Reliance placed in the case of M/S. AJAY HARDWARE INDUSTRIES PVT. LTD., VERSUS UNION OF INDIA AND OTHERS 2019 (12) TMI 414 - PUNJAB AND HARYANA HIGH COURT where it was held that Merely, because the implementation has been stayed in Review by the Hon'ble Gujarat High Court, in our considered opinion, is no ground to review our judgment. Review application dismissed.
Issues:
1. Review application seeking review of the final judgment and order dated 20.12.2019. 2. Grounds for seeking review based on the judgment of the Hon'ble Gujarat High Court. 3. Consideration of arguments and findings in the judgment dated 04.11.2019. 4. Dismissal of the present Review Application. Issue 1: Review application seeking review of the final judgment and order dated 20.12.2019: The judgment in question pertains to a Review Application filed by the applicants-respondent Nos. 1 to 3, seeking a review of the final judgment and order dated 20.12.2019. The original judgment allowed the writ petition and directed the respondents to permit the petitioner to file Form 'TRAN-1' by the extended date. Issue 2: Grounds for seeking review based on the judgment of the Hon'ble Gujarat High Court: The primary argument raised in the review application was based on the judgment of the Hon'ble Gujarat High Court, which was relied upon by the Punjab and Haryana High Court in its judgment dated 04.11.2019. The Gujarat High Court had taken up a review of its judgment and stayed the execution/implementation of the directions issued. However, the Punjab and Haryana High Court found no grounds to review its judgment based on these developments. Issue 3: Consideration of arguments and findings in the judgment dated 04.11.2019: The judgment dated 04.11.2019 highlighted the challenges faced by registered persons in transitioning to the GST regime and the importance of carrying forward unutilized credit of duties/taxes paid under previous taxing statutes. The Court emphasized that such credits are vested rights that cannot be denied on procedural or technical grounds. While the Gujarat High Court's view was considered, the Punjab and Haryana High Court also relied on a similar view expressed by the Delhi High Court. The Court concluded that the stay of implementation by the Gujarat High Court was not sufficient grounds to review its judgment and suggested that the appropriate remedy for the Revenue would be to approach the Supreme Court by filing an appeal. Issue 4: Dismissal of the present Review Application: After considering the arguments and findings, the Punjab and Haryana High Court dismissed the present Review Application in terms of the earlier judgment dated 29.11.2019 in a related case. The Court found no grounds to review its judgment and upheld the decision to allow the petitioner to file Form 'TRAN-1' by the extended date. This detailed analysis of the judgment provides insights into the legal reasoning and considerations involved in the review application and the subsequent dismissal by the Punjab and Haryana High Court.
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