TMI Blog2020 (8) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... red 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 dismissed. - RA-CW No. 39 of 2020 in CWP No. 36863 of 2019, RA-CW No. 43 of 2020 in CWP No. 32538 of 2019, RA-CW No. 35 of 2020 in CWP No. 33321 of 2019 - - - Dated:- 3-2-2020 - RA-CW No. 42 of 2020 in CWP No. 34205 of 2019, RA-CW No. 37 of 2020 in CWP No. 31524 of 2019, RA-CW No. 45 of 2020 in CWP No. 34066 of 2019 And RA-CW No. 48 of 2020 in CWP No. 33427 of 2019 Mr. Justice Jaswant Singh And Mr. Justice Sant Parkash For the Applicant : Mr. Sourabh Goel, Sr. Standing Counsel, CBIC For the Respondent(s)/UOI : (in all ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 staye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry 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 . 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'bl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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