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TMI Blog2021 (7) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;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. - RA-CW No. 89 of 2020 (O&M) in CWP No. 29279 of 2019 - - - Dated:- 13-7-2021 - Hon'ble Mr. Justice Jaswant Singh And Hon'ble Mr. Justice Sant Parkash For the Applicants-Respondent : Mr. Sourabh Goel, Sr. Standing Counsel, CBIC JASWANT SINGH, J. (ORAL) CM No. 3504-CWP of 2020 Present ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019 Date of Decision: 29.11.2019 M/s. Ajay Hardware Industries Pvt. Ltd., 551-554, Khandsa Road, Near Khandsa Village, Gurgaon, Haryana .....Petitioner Versus Union of India and others .......Respondents CORAM: HON'BLE MR. JUSTICE JASWANT SINGH HON'BLE MR. JUSTICE LALIT BATRA Present: Mr. Sourabh Goel, Sr. Standing Counsel, CBIC for the applicant-respondent No. 1 / UOI. **** JASWANT SINGH, J. (ORAL) Present Review Application under Order XLVII Rule 1 of the Code of Civil Procedure has been filed by the applicant- Union of India (respondent No. 1), seeking review of the final judgment and order dated 04.11.2019 (Annexure A-1) passed by this Court, whereby t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eps and columns in TRAN-1 forms thus possibility of mistake cannot be ruled out. Various reasons assigned by Petitioners seem to be plausible and we find ourselves in consonance with the argument of Petitioners that unutilized credit arising on account of duty/tax paid under erstwhile Acts is vested right which cannot be taken away on procedural or technical grounds. The Petitioners who were registered under Central Excise Act or VAT Act must be filing their returns and it is one of the requirements of Section 140 of CGST Act, 2017 to carry forward unutilized credit. The Respondent authorities were having complete record of already registered persons and at present they are free to verify fact and figures of any Petitioner thus inspit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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