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TMI Blog2020 (10) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel, 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 applicantrespondent No. 4, seeking review of the final judgment and order dated 25.11.2019 (Annexure A-1) passed by this Court, whereby the writ petition bearing CWP No. 32868 of 2019 was allowed in terms of the CWP No. 30949 of 2018, decided o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia (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 judg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des, we find that on the introduction of GST regime, Government granted opportunity to registered persons to carry forward unutilized credit of duties/taxes paid under different erstwhile taxing statues. GST is an electronic based tax regime and most of people of India are not well conversant with electronic mechanism. Most of us are not able to load simple forms electronically whereas there were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ures, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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