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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.
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