2020 (4) TMI 727

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....rit petition bearing CWP No. 36658 of 2019 was allowed in terms of the CWP No. 30949 of 2018, decided on 04.11.2019, titled "Adfert Technologies Pvt. Ltd. Versus Union of India and others" and the respondents were directed to permit the petitioner to file Form 'TRAN-1' by the extended date. [2] Counsel for the applicants heard. [3] Counsel for the applicants-respondent Nos. 2 & 3 concedes that the earlier Review Application moved by the UOI stands dismissed by this Court, vide judgment dated 29.11.2019, passed in RA-CW No. 479 of 2019 in CWP No. 4648 of 2019, titled "M/s. Ajay Hardware Industries Pvt. Ltd., 551-554, Khandsa Road, Near Khandsa Village, Gurgaon, Haryana Versus Union of India and others", the said order dated 29.....

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....I 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 parameters of seeking a review; (ii) this Court in para-9 of the judgment dated 04.11.2019 (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 regime and most of people of India a....