M/S Chirag Electronics Faridabad v. Union Of India And Others

IN THE HIGH COURT OF PUNJAB & HARYANA

AT CHANDIGARH CWP No. 37358 of 2019 Date of Decision: 17.02.2020 M/s. Chirag Electronics, Faridabad .....Petitioner

Versus

Union of India and others .......Respondents CORAM: HON'BLE MR. JUSTICE JASWANT SINGH HON'BLE MR. JUSTICE SANT PARKASH

Present:

Mr. Sunish Bindlish, Sr. Standing Counsel, Indirect Taxation for the applicants-respondent Nos. 1 to 3 / GST Authorities. **** JASWANT SINGH, J. (ORAL) CM No. 2574-CWP of 2020 Present application under Section 5 of the Limitation Act read with Section 151 of the CPC moved by the applicantsrespondent Nos. 1 to 3 / GST Authorities is for condonation of delay of 22 days in filing the Review Application against the judgment dated 20.12.2019 passed in CWP No. 37358 of 2019. For the reasons stated in the application, the same is allowed. The delay of 22 days in filing the Review Application is condoned.

CM No. 2575-CWP of 2020 Present application under Section 151 of CPC moved by the applicants-respondent Nos. 1 to 3 is for exemption from filing of certified copies of judgments dated 20.12.2019 & 04.11.2019 (Annexures A-1 & A-2, respectively), annexed with the Review

-2Application, as also to place on record thereof. Application is allowed. Exemption from filing the certified copies of aforesaid judgments dated 20.12.2019 & 04.11.2019 (A-1 & A-2, respectively) is granted and the same are taken on record.

RA-CW No. 67 of 2020 [1] Present Review Application under Order 47 Rule 1 of the Code of Civil Procedure has been filed by the applicantsrespondent Nos. 1 to 3 / GST Authorities seeking review of the final judgment and order dated 20.12.2019 (Annexure A-1) passed by this Court, whereby the writ petition bearing CWP No. 37358 of 2019 was allowed in terms of CWP No. 30949 of 2018, decided on 04.11.2019, 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.

[2] Counsel for the applicants heard.

[3] Counsel for the applicants concedes that the earlier bunch of Review Applications (51 cases) moved by the UOI stand dismissed by this Court, vide judgment dated 10.01.2020, passed in RA-CW No. 506 of 2019 in CWP No. 28203 of 2019, titled "M/s. Groupe SEB India Pvt. Ltd. Versus Union of India and Ors.", the said order dated 10.01.2020 is re-produced as under:- "

Through the instant common order, bunch of *(51 mentioned at the footnote of the order) Review applications involving identical prayer are disposed off.

-3The GST Authorities through Commissioner of Goods and Service Tax of various Commissionerates in the states of Haryana, Punjab and Chandigarh have filed the aforesaid application seeking review of the judgment dated 04.11.2019.

Since advance copy of the Review Application was served upon the non applicants/petitioners, reply has been filed in one of the Review Application bearing RACW-557 of 2019 in CWP No.17676 of 2019, inter alia stating therein that so far GST Authorities have not preferred any appeal and/or approached the Hon'ble Supreme Court. It is averred that instead of implementing the directions contained in the impugned judgment sought to be reviewed herein the GST Authorities have filed the instant Review Applications which tantamount to contempt of this Court.

After hearing, counsel for the applicants, as also perusing the contents of the review applications, it is evident that the whole effort is to reagitate/re-argue the mater, which is not permitted under the laid down parameters for seeking review of the judgment. It is also conceded that earlier application moved by the GST Authorities before this Court had also been dismissed vide order dated 29.11.2019.

All the aforesaid Review applications are hereby dismissed. "

That apart, the plea taken that certain judgments could not be brought to the notice of the Court before passing of the order under Review(s), concededly, does not fall within the scope and ambit of invoking the review jurisdiction. It is also conceded that an SLP in the decision dated 04.11.2019 (A-2) passed in the main writ petition already stands filed.

-4- [4] In view of above, present Review Application is hereby dismissed in terms of the said RA-CW No. 506 of 2019 in CWP No. 28203 of 2019, decided on 10.01.2020 (the bunch of 51 cases). ( JASWANT SINGH ) JUDGE February 17, 2020 ( SANT PARKASH ) 'dk kamra'

JUDGE Whether Speaking/reasoned Yes/No Whether Reportable Yes/No