Girdhari Lal Aggarwal Contractors Pvt. Ltd vs State Of Haryana And Others

Jaswant Singh, J

[1] Present Review Application under Order XLVII Rule 1 of the Code of Civil Procedure has been filed by the applicant-respondent No. 4, seeking

review of the final judgment and order dated 25.11.2019 (Annexure A-1) passed by this Court, whereby the writ petition bearing CWP No. 32868 of

2019 was allowed in terms of the CWP No. 30949 of 2018, decided on 04.11.2019, titled “Adfert Technologies Pvt. Ltd. Versus Union of India

and othersâ€​ and the respondents were directed to permit the petitioner to file Form 'TRAN-1' by the extended date.

[2] Counsel for the applicant heard.

[3] Counsel for the applicant-respondent No. 4 concedes that the earlier Review Application moved by the UOI stands dismissed by this Court, vide

judgment dated 29.11.2019, passed in RA-CW No. 479 of 2019 in CWP No. 4648 of 2019, titled “M/s. Ajay Hardware Industries Pvt. Ltd., 551-

554, Khandsa Road, Near Khandsa Village, Gurgaon, Haryana Versus Union of India and othersâ€, the said order dated 29.11.2019 is re-produced as

under:-

“ 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 the afore-

mentioned writ petition alongwith a bunch of connected petitions was allowed and the respondents were directed to permit the petitioner to file Form

'TRAN-1' by the extended date.

The primary thrust of the grounds / argument raised is that the judgment passed by the Hon'ble Gujarat High Court, upon which, reliance has been

placed by this Court in its judgment dated 04.11.2019 (A-1), itself has been taken up in review, and while issuing notice, the execution /

implementations of the directions have been stayed by the Gujarat High Court.

After hearing counsel for the applicant-UOI in detail, and perusing the record, we find no ground to review our judgment dated 04.11.2019 (A-1) for

the reasons that:-

(i) there is an effort to re-agitate the matter, which is not within the laid down parameters of seeking a review;

(ii) this Court in para-9 of the judgment dated 04.11.2019 (A-1) has recorded its findings, which, for ready reference, read as under:-

“ 9. Having scrutinized record of the case(s) and heard arguments of both sides, we find that on the introduction of GST regime, Government

granted opportunity to registered persons to carry forward unutilized credit of duties/taxes paid under different erstwhile taxing statues.

GST is an electronic based tax regime and most of people of India are not well conversant with electronic mechanism. Most of us are not able to load

simple forms electronically whereas there were a number of steps 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 inspite of being aware of complete facts and figures, the Respondent cannot

deprive Petitioners from their valuable right of credit. â€​

No doubt, the aforesaid findings are observed to be fortified by the view taken by the Hon'ble Gujarat High Court in the judgment, which is under

review therein, however, we had also proceeded to rely on the similar view expressed by the Hon'ble Delhi High Court, as recorded in para-11 of our

judgment dated 04.11.2019 (A-1). 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 is dismissed. â€​

[4] In view of above, present Review Application is hereby dismissed in terms of the said RA-CW No. 479 of 2019 in CWP No. 4648 of 2019,

decided on 29.11.2019.