TMI Blog2020 (4) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... le 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. - application dismissed. - RA-CW No. 84 of 2020 in CWP No. 36658 of 2019 - - - Dated:- 3-3-2020 - Hon'ble Mr. Justice Jaswant Singh And Hon'ble Mr. Justice Sant Parkash For the Applicants : Mr. Sourabh Goel, Sr. Standing Counsel, CBIC ORDER 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. 2 3 , seeking review of the final judgment and order dated 20.12.2019 (Annexure A- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led 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 aforementioned 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. Afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 . 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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