2019 (12) TMI 414

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....   JASWANT SINGH, J. (ORAL) Present Review Application under Order XLVII Rule 1 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 afore-mentioned writ petition alongwith a bunch of connected petitions was allowed and the respondent....

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.....2019 (A-1) has recorded its findings, which, for ready reference, read as under:- "9. Having scrutinized record of the case(s) and heard arguments of both sides, 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 regim....

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....rd 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 re....