Merely because the implementation has been stayed in Review by the Hon'ble Gujarat High Court, is no ground to review judgment
Section 140 of the CGST Act— Transitional Credit --The applicant respondent filed Review Application under Code of Civil Procedure, seeking review of the final judgment and order dated 18.12.2019 passed by this Court, whereby the writ petition 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”,  18 TUD Online 001 (P&H) and the respondents were directed to permit the petitioner to file Form ‘TRAN-1’ by the extended date. The applicant respondent 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”.
Held that:- The Hon’ble High Court dismissed the present Review Application in terms of the said RA-CW No.479 of 2019 in CWP No.4648 of 2019, decided on 29.11.2019.