High Court of Punjab and Haryana gave an important judgment dated 29th November,2019 regarding order passed by relying upon the judgment of other high court, which is still in review in a case of Ajay Hardware Industries v. Union of India , Revenue to Approach Supreme Court for Review Petition on TRAN -1. matter is discussed as below:
Facts of the Case
- This high court has directed authorities to accept FORM GST TRAN -1 by the extended date. against this order tax authorities has filed this review petition.
- Tax authorities has contended that Gujarat High Court also directed GST Authorities to permit assessee to file Form GST TRAN-1 by extended date. Whereas in a review petition so field Gujarat High Court orders has been stayed.
- HC said that the aforesaid findings are observed to be fortified by the view taken by the Hon’ble Gujarat High Court in the judgment, which is under review therein, however, we had also proceeded to rely on the similar view expressed by the Hon’ble Delhi High Court.
- HC ruled that merely, because the implementation has been stayed in review by the Hon’ble Gujarat High Court, there is no ground to review judgment of this court. However, they directed that the appropriate remedy for the revenue would be to approach the Hon’ble Supreme Court by filing an appeal.
Section 140 of the Central Goods and Services Tax Act, 2017 read with rule 117 of the Central Goods and Services Tax Rules, 2017/Section 140 of the Haryana Goods and Services Tax Act, 2017 read with rule 117 of the Haryana Goods and Services Tax Rules, 2017 – Transitional provisions – Input tax credit – Transitional arrangement for – High Court, placing reliance upon a judgment of Gujarat High Court rendered in case of Siddharth Enterprises v. Nodal Officer  109 taxmann.com 62/29 GSTL 664, directed GST Authorities to permit assessee to file Form GST TRAN-1 by extended date – Revenue filed application before High Court seeking review of impugned order and stated that judgment passed by Gujarat High Court itself had been taken up in review and while issuing notice, execution/implementations of directions had been stayed by Gujarat High Court – Whether there was an effort by revenue to re agitate matter, which was not within laid down parameters of seeking a review – Held, yes – Whether appropriate remedy for revenue would be to approach Supreme Court by filing an appeal – Held, yes [In favour of assessee]