2020 (10) TMI 195

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....ORDER JASWANT SINGH, J. (ORAL) [1] Present Review Application under Order XLVII Rule 1 of the Code of Civil Procedure has been filed by the applicantsrespondent Nos. 1 to 3, seeking review of the final judgment and order dated 18.12.2019 (Annexure A-1) passed by this Court, whereby the writ petition bearing CWP No. 33669 of 2019 was allowed in terms of the CWP No. 30949 of 2018, decided on 04.11....

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....51-554, 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 the applicant-respondent No. 1 / UOI. **** JASWANT SINGH, J. (ORAL) Present Review Application under Order XLVI....

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....nsel 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 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 und....

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....ght 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, 2017 to carry forward unutilized credit. The Respondent authorities were having complete record of already registered persons and at present they are free to verify fact ....