Ajay Hardware Industries PVT LTD vs. Union Of INDIA And Others
Held
The Court dismissed the Review Application. It found no grounds to review its judgment dated November 4, 2019. Firstly, the Court noted that the application was an attempt to re-agitate the matter, which is not permissible within the parameters of seeking a review. Secondly, the Court reiterated its findings from the original judgment, emphasizing that unutilized credit arising from duties/taxes paid under erstwhile Acts is a vested right that cannot be taken away on procedural or technical grounds. The Court acknowledged that its original judgment relied on the Gujarat High Court's view, but also on a similar view expressed by the Delhi High Court. The Court held that the mere fact that the Gujarat High Court had stayed the implementation of its judgment in review was not a sufficient ground for this Court to review its own judgment. The Court suggested that the appropriate remedy for the Revenue would be to approach the Supreme Court by filing an appeal.
Facts
The Union of India (respondent) filed a Review Application seeking to review a judgment and order dated November 4, 2019, passed by the Punjab & Haryana High Court. In the original writ petition, the Court had allowed the petitioner, M/s. Ajay Hardware Industries Pvt. Ltd., and other connected petitioners to file Form TRAN-1 by an extended date. The respondent's primary argument for review was that the Gujarat High Court's judgment, which this Court relied upon, was itself under review, and its implementation had been stayed. The respondent sought to re-agitate the matter based on this development.
Key Issues
1. Whether the Punjab & Haryana High Court's judgment dated November 4, 2019, allowing petitioners to file Form TRAN-1 by an extended date, should be reviewed based on a subsequent stay order by the Gujarat High Court on its own judgment, which was relied upon by this Court. Arguments for the Petitioner/Appellant: Not recorded in the judgment. Arguments for the Revenue/State (Union of India): The respondent argued that the Gujarat High Court's judgment, which formed a basis for this Court's decision, was under review, and its implementation had been stayed by the Gujarat High Court. Therefore, this Court's judgment should also be reviewed to reflect this development and avoid re-agitation of the matter.
Sections Cited
Section 140
AI-generated summary — verify with the full judgment below
103 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
RA-CW No. 479 of 2019 in CWP No. 4648 of 2019
Date of Decision: 29.11.2019 M/s. Ajay Hardware Industries Pvt. Ltd., 551-554, 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 XLVII Rule 1 of the Code of Civil Procedure has been filed by the applicant-Union of India (respondent No. 1), seeking review of the final judgment and order dated 04.11.2019 (Annexure A-1) passed by this Court, whereby the afore-mentioned writ petition alongwith a bunch of connected petitions was allowed and the respondents were directed to permit the petitioner to file Form 'TRAN-1' by the extended date. The primary thrust of the grounds / argument raised is that the judgment passed by the Hon'ble Gujarat High Court, upon which
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