Court dismisses Review Application on GST credit carry forward, upholds earlier judgment, suggesting appeal to Supreme Court.

The Court dismissed the Review Application seeking to review the judgment allowing the writ petition to file Form 'TRAN-1' by the extended date. The Court emphasized the importance of carrying forward unutilized credit under the GST regime and found no grounds to review its previous judgment, despite the Gujarat High Court's stay on implementation. The Court suggested that the Revenue's appropriate remedy would be to appeal to the Supreme Court. The Review Application was ultimately dismissed, with the Supreme Court's dismissal of the Revenue's Special Leave Petition reinforcing the decision.

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Issues:
Review of final judgment and order dated 20.12.2019 allowing a writ petition to file Form 'TRAN-1' by extended date.

Analysis:
The judgment involves a Review Application under Order XLVII Rule 1 of the Code of Civil Procedure filed by the applicants-respondent Nos. 2 & 3 seeking a review of the final judgment and order dated 20.12.2019. The judgment allowed the writ petition CWP No. 36658 of 2019 in terms of CWP No. 30949 of 2018, titled "Adfert Technologies Pvt. Ltd. Versus Union of India and others," directing the respondents to permit the petitioner to file Form 'TRAN-1' by the extended date. The counsel for the applicants-respondent Nos. 2 & 3 concedes that a previous Review Application moved by the Union of India (UOI) was dismissed by the Court, leading to the filing of the present Review Application.

The primary argument raised in the present Review Application was based on the judgment passed by the Gujarat High Court, which was relied upon by the Court in its previous judgment dated 04.11.2019. The Gujarat High Court had taken up a review of its judgment and stayed the execution/implementation of the directions. However, after detailed arguments and record examination, the Court found no grounds to review its judgment. The Court emphasized that the effort to re-agitate the matter was not within the parameters of seeking a review. The Court also highlighted its findings from the previous judgment, emphasizing the importance of carrying forward unutilized credit under the GST regime.

The Court noted that while the Gujarat High Court's stay on implementation might be a concern, it was not a sufficient ground to review the judgment. The Court suggested that the appropriate remedy for the Revenue would be to approach the Supreme Court by filing an appeal. The Review Application was ultimately dismissed by the Court. The judgment also mentioned that a Special Leave Petition filed by the Revenue against the main/final order passed in the previous case was dismissed by the Supreme Court, further solidifying the decision to dismiss the Review Application in the present case.

In conclusion, the Court dismissed the present Review Application in terms of the previous judgment dated 29.11.2019, highlighting the importance of the findings and the lack of grounds for a review based on the Gujarat High Court's actions. The dismissal was reinforced by the Supreme Court's decision on the Special Leave Petition filed by the Revenue, bringing finality to the matter.

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