2020 (4) TMI 177

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....rabh Goel, Sr. Standing Counsel, CBIC for the applicants-respondent Nos. 1 to 3. JASWANT SINGH, J. (ORAL) [1] Present Review Application under Order XLVII Rule 1 of the Code of Civil Procedure has been filed by the applicants-respondent Nos. 1 to 3, seeking review of the final judgment and order dated 20.12.2019 (Annexure A-1) passed by this Court, whereby the writ petition bearing CWP No. 3....

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.... No. 4648 of 2019 Date of Decision: 29.11.2019 M/s. Ajay Hardware Industries Pvt. Ltd., 551-554, Khandsa Road, Near Khandsa Village, Gurgaon, Haryana .....Petitioner Versus Union of India and others .......Respondents CORAM: HON'BLE MR. JUSTICE JASWANT SINGH HON'BLE MR. JUSTICE LALIT BATRA Present: Mr. Sourabh Goel, Sr. Standing Counsel, CBIC for t....

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....iew, and while issuing notice, the execution / implementations of the directions have been stayed by the Gujarat High Court. After hearing counsel for the applicant-UOI in detail, and perusing the record, we find no ground to review our judgment dated 04.11.2019 (A-1) for the reasons that:- (i) there is an effort to re-agitate the matter, which is not within the laid down paramet....

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.... plausible and we find ourselves in consonance with the argument of Petitioners that unutilized credit arising on account of duty/tax paid under erstwhile Acts is vested right which cannot be taken away on procedural or technical grounds. The Petitioners who were registered under Central Excise Act or VAT Act must be filing their returns and it is one of the requirements of Section 140 of CGST Act....