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2020 (8) TMI 282 - HC - GSTReview application - Permission to carry forward of unutilized CENVAT credit of duty paid - transitional credit - carry forward denied on account of nonfiling or incorrect filing of prescribed statutory Form i.e. TRAN-1 by the stipulated last date - HELD THAT - Earlier Review Application moved by the UOI stands dismissed by this Court in 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, however, in our view, the appropriate remedy for the Revenue would be to approach the Hon'ble Supreme Court by filing an appeal. Review application dismissed.
Issues:
Review of final judgment and order dated 20.12.2019 - CWP No. 36863 of 2019, seeking review of the final judgment and order dated 20.12.2019, earlier Review Application moved by the UOI stands dismissed by this Court, vide judgment dated 29.11.2019 in CWP No. 4648 of 2019. Analysis: Issue 1: Review Application (RA-CW No. 39 of 2020) The Review Application was filed under Order XLVII Rule 1 of the Code of Civil Procedure by the applicant-respondent(s) / Union of India. It sought a review of the final judgment and order dated 20.12.2019 passed by the Court. The judgment allowed the writ petition in terms of CWP No. 30949 of 2018, directing the respondents to permit the petitioner to file Form 'TRAN-1' by the extended date. The Counsel for the applicant-respondent(s) / UOI conceded that an earlier Review Application moved by the UOI was dismissed by the Court. The Court found no ground to review the judgment dated 20.12.2019, as it was noted that the matter was being re-agitated beyond the parameters of seeking a review. The Court emphasized that the unutilized credit arising on account of duty/tax paid under erstwhile Acts is a vested right that cannot be taken away on procedural or technical grounds. The Court dismissed the Review Application. Issue 2: Dismissal of Present Review Applications The Court dismissed the present Review Applications in terms of the judgment dated 29.11.2019 in CWP No. 4648 of 2019, where it was stated that there was no ground to review the judgment dated 20.12.2019. The Court highlighted that the appropriate remedy for the Revenue would be to approach the Hon'ble Supreme Court by filing an appeal. The Review Applications were therefore dismissed in light of the previous judgment. This judgment involved the review of a previous decision related to the filing of Form 'TRAN-1' under the GST regime. The Court emphasized the importance of the vested right of unutilized credit arising from duty/tax paid under previous tax laws. The judgment reiterated that this right cannot be denied on procedural or technical grounds. The Court dismissed the Review Application, stating that the appropriate recourse for the Revenue would be to appeal to the Supreme Court.
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