TMI Blog2020 (4) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... 6856 of 2019 - - - Dated:- 27-2-2020 - HON'BLE MR. JUSTICE JASWANT SINGH HON'BLE MR. JUSTICE SANT PARKASH Present: Mr. Sourabh Goel, Sr. Standing Counsel, CBIC 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 the CWP No. 30949 of 2018, decided on 04.11.2019, titled Adfert Technologies Pvt. Ltd. Versus Union of India and others and the respondents were directed to permit the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndings 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. -sd- ( JASWANT SINGH ) JUDGE -sd- November 29, 2019 ( LALIT BATRA ) JUDGE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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