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TMI Blog2020 (4) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... BIC for the applicants-respondent Nos. 1 to 3. JASWANT SINGH, J. (ORAL) [1] Present Review Application under Order XLVII Rule 1 of the Code of Civil Procedure has been filed by the applicants-respondent Nos. 1 to 3, seeking review of the final judgment and order dated 20.12.2019 (Annexure A-1) passed by this Court, whereby the writ petition bearing CWP No. 36856 of 2019 was allowed in terms of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) Pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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