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2021 (7) TMI 782 - HC - GSTReview application - Permission to carry forward of unutilized CENVAT credit of duty paid - transitional credit - carry forward denied on account of non-filing of prescribed statutory Form i.e. TRAN-1 by the stipulated last date - HELD THAT - The applicants very fairly concedes that even the appeal filed by the Revenue in ADFERT TECHNOLOGIES PVT. LTD. VERSUS UNION OF INDIA AND ORS. 2019 (11) TMI 282 - PUNJAB AND HARYANA HIGH COURT against the main / final order, stands dismissed vide UNION OF INDIA ORS. VERSUS ADFERT TECHNOLOGIES PVT. LTD. 2020 (3) TMI 188 - SC ORDER passed by the Hon'ble Supreme Court. That apart, the judgment passed in case of Adfert Technologies Pvt. Ltd. also related to the assessees, who could not file the prescribed statutory Form, i.e. TRAN-I within stipulated time for carrying forward their accumulated ITC, and hence the present application is an effort to re-agitate the entire issue, which is impermissible in review jurisdiction. Review Application is hereby dismissed.
Issues:
1. Condonation of delay in filing Review Application. 2. Review of final judgment and order dated 16.12.2019. 3. Grounds for seeking review of judgment dated 04.11.2019. 4. Dismissal of Review Application. Condonation of Delay in Filing Review Application: The application under Section 5 of the Limitation Act was moved by the GST Authority seeking condonation of a delay of thirty-six days in filing the Review Application. The delay was condoned based on the reasons stated in the application. Review of Final Judgment and Order dated 16.12.2019: The Review Application was filed by the GST Authority seeking review of the final judgment and order dated 16.12.2019, whereby the writ petition was allowed, directing the respondents to permit the petitioner to file Form 'TRAN-1' by the extended date. The primary argument raised was based on the judgment passed by the Gujarat High Court, which was under review and had stayed the execution of directions. However, the High Court found no grounds to review its judgment dated 16.12.2019, emphasizing that re-agitating the matter was not within the parameters of seeking a review. The High Court dismissed the Review Application. Grounds for Seeking Review of Judgment dated 04.11.2019: The Review Application filed by the Union of India sought review of the judgment dated 04.11.2019, which allowed the petitioners to file Form 'TRAN-1' by the extended date. The High Court noted that the Gujarat High Court had stayed the implementation of directions in its review, but the Delhi High Court had a similar view. The High Court maintained that the appropriate remedy for the Revenue would be to appeal to the Supreme Court, rather than seeking a review. Consequently, the Review Application was dismissed. Dismissal of Review Application: The High Court dismissed the Review Application after considering that the Special Leave Petition filed by the Revenue against the main order had been dismissed by the Supreme Court. The High Court reiterated that the attempt to re-agitate the issue in the Review Application was impermissible in the review jurisdiction, as it related to the same matter already decided in previous judgments. Therefore, the Review Application was dismissed.
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