https://www.taxtmi.com/caselaws?id=394820 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. en-us Tue, 03 Mar 2020 00:00:00 +0530 Mon, 17 Mar 2025 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394820 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. Case-Laws GST Tue, 03 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394820