TaxTMI 
TaxTMI 
2021 (7) TMI 782
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....he delay of thirty-six (36) days in filing the Review Application is condoned. MAIN REVIEW [1] Present Review Application under Order XLVII Rule 1 of the Code of Civil Procedure has been filed by the applicant-respondent Nos. 1 & 2 / GST Authority, seeking review of the final judgment and order dated 16.12.2019 (Annexure A-1) passed by this Court, whereby the writ petition bearing CWP No. 29279 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 applicant-respondent(s) c....
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.... its judgment dated 04.11.2019 (A-1), itself has been taken up in review, 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 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, G....
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....h Court, as recorded in para-11 of our judgment dated 04.11.2019 (A-1). Merely, because the implementation has been stayed in Review by the Hon'ble Gujarat High Court, in our considered opinion, is no ground to review our judgment, however, in our view, the appropriate remedy for the Revenue would be to approach the Hon'ble Supreme Court by filing an appeal. Review Application is dismissed. -sd- ( JASWANT SINGH ) JUDGE -sd- November 29, 2019 ....