Transitional Credit — Section 140 of the CGST Act— The Applicant sought Review of the final judgment and order dated 20.12.2019 passed by this Court, where the writ petition bearing CWP No. 36863 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” [2019] 18 TAXLOK.COM 001 (P&H) and the respondents were directed to permit the petitioner to file Form 'TRAN-1 by the extended date. The applicant-respondents 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 UOI”, [2019] 18 TAXLOK.COM 087 (P&H).
Held that:- The Hon’ble High Court dismissed the present Review Applications in terms of the said RA-CW No. 479 of 2019 in CWP No.4648 of 2019, decided on 29.11.2019.—Mahesh Steel Corporation, Faridabad And Others Vs. Union of India And Others [2020] 21 TAXLOK.COM 144 (P&H)