The judgment passed by this court in case of Adfert Technologies Pvt. Ltd. also related to the assessees, who could not file the prescribed statutory Form, i.e. TRAN-1 within stipulated time for carrying forward their accumulated ITC, and hence the present application is an effort to re-agitate the entire issue, which is impermissible in review jurisdiction. In view of above, present Review Application is hereby dismissed.
Section 140 of the CGST Act, 2017—Transitional Credit -- The applicant-respondent sought review of the final judgment and order dated 16.12.2019 passed by this Court, whereby the petition was allowed in terms of the decision 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. The counsel for the applicants submitted that the Special Leave Petition filed by the Revenue against the main / final order passed in Adfert Technologies Pvt. Ltd. stands dismissed vide order dated 28.02.2020 passed by the Hon'ble Supreme Court.
Held that:- The Hon’ble High Court dismissed the Review Application.
The judgment passed by this court in case of Adfert Technologies Pvt. Ltd. also related to the assessees, who could not file the prescribed statutory Form, i.e. TRAN-1 within stipulated time for carrying forward their accumulated ITC, and hence the present application is an effort to re-agitate the entire issue, which is impermissible in review jurisdiction. In view of above, present Review Application is hereby dismissed.
Section 140 of the CGST Act, 2017—Transitional Credit -- The applicant-respondent sought review of the final judgment and order dated 16.12.2019 passed by this Court, whereby the petition was allowed in terms of the decision 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. The counsel for the applicants submitted that the Special Leave Petition filed by the Revenue against the main / final order passed in Adfert Technologies Pvt. Ltd. stands dismissed vide order dated 28.02.2020 passed by the Hon'ble Supreme Court.
Held that:- The Hon’ble High Court dismissed the Review Application.