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of <h1>High Court upholds judgment on GST Form 'TRAN-1' filing, stresses taxpayer rights</h1> The High Court dismissed a review application seeking to overturn a judgment allowing a petitioner to file Form 'TRAN-1' under the GST regime by an ... Review of Order - Permission to file Form 'TRAN-1' by the extended date - transitional credit - HELD THAT:- The issue decided in the case of M/S. AJAY HARDWARE INDUSTRIES PVT. LTD., VERSUS UNION OF INDIA AND OTHERS [2019 (12) TMI 414 - PUNJAB AND HARYANA HIGH COURT] where it was held that 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 dismissed. Issues:Review application filed seeking review of a judgment allowing the petitioner to file Form 'TRAN-1' by an extended date.Analysis:The judgment pertains to a review application filed by the applicant-respondent seeking review of a final judgment and order passed by the High Court. The original judgment allowed the writ petition and directed the respondents to permit the petitioner to file Form 'TRAN-1' by an extended date. The review application was heard, and it was noted that a previous review application by the Union of India had been dismissed by the Court. The grounds for seeking a review included the stay on implementation of directions by the Gujarat High Court in a similar matter. However, the Court found no grounds to review its judgment dated 04.11.2019. The Court emphasized that the introduction of the GST regime allowed registered persons to carry forward unutilized credit of duties/taxes paid under previous taxing statutes. The Court highlighted the complexities of the electronic tax regime and the challenges faced by taxpayers in transitioning to GST. It was noted that unutilized credit is a vested right that cannot be denied on procedural or technical grounds. The Court referred to findings from the Hon'ble Gujarat High Court and the Hon'ble Delhi High Court to support its decision. Despite the stay on implementation in the Gujarat High Court review, the High Court maintained that it was not a sufficient ground to review its judgment. The Court suggested that the appropriate remedy for the Revenue would be to approach the Supreme Court by filing an appeal. Consequently, the review application was dismissed in line with the previous judgment.This judgment showcases the Court's analysis of the complexities surrounding the transition to the GST regime and the importance of upholding vested rights of taxpayers. The Court's reliance on findings from other High Courts demonstrates a comprehensive approach to decision-making. The suggestion for the Revenue to seek redressal in the Supreme Court highlights the hierarchy of the judicial system and the avenues available for parties dissatisfied with High Court judgments. Overall, the judgment provides clarity on the principles governing reviews and the significance of vested rights in tax matters.
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