Page 183 - GSTL_2nd April 2020_Vol 35_Part 1

2020 ] NODAL OFFICER v. GOODS AND SERVICES TAX COUNCIL 85
declaration in Forms GST TRAN-1 and GST TRAN-2 to claim transitional
credit of eligible duties in respect of inputs held in stock on appointed day in
terms of Section 140(3) of Central Goods and Services Tax Act, 2017 - Finding
that due date contemplated under Rule 117 ibid for purposes of claiming tran-
sitional credit procedural in nature and should not be construed as mandatory
provision - Section 140(3)(iv) ibid already held unconstitutional in Filco Trade
Centre Pvt. Ltd. [2018 (17) G.S.T.L. 3 (Guj.)] - Decision in 2019 (29) G.S.T.L. 664
(Guj.) under review passed following above case - Cannot be held per incuri-
am as sought for by Department in review application on the ground that 2018
(19) G.S.T.L. 228 (Guj.) and 2018 (19) G.S.T.L. 440 (Guj.) were not placed before
Court - Said decisions rendered without following binding precedents of Su-
preme Court not applicable - Review application dismissed. [2018 (17) G.S.T.L.
3 (Guj.) applied, 2018 (19) G.S.T.L. 228 (Guj.), 2018 (19) G.S.T.L. 440 (Guj.) distin-
guished]. [paras 5.1, 5.2, 5.3]
Application dismissed

CASES CITED
Aadinath Industries v. Union of India — 2019 (30) G.S.T.L. 478 (Del.) — Referred ...................... [Para 4.4]
Adfert Technologies (P) Ltd. v. Union of India — 2020 (32) G.S.T.L. 726 (P&H) — Referred ..... [Para 4.4]
Asiad Paints Ltd. v. Union of India — 2020 (34) G.S.T.L. 50 (Kar.) — Referred ............................. [Para 4.4]
Babu Parasu Kaikadi v. Babu — (2004) 1 SCC 681 — Referred ......................................................... [Para 4.1]
Collector v. Dai Ichi Karkaria Ltd. — 1999 (112) E.L.T. 353 (S.C.) — Referred ............................... [Para 5.1]
Collector v. State of Kerala — 1993 (66) E.L.T. 351 (Ker.) — Referred .................................... [Paras 4.1, 4.2]
Divisional Controller, KSRTC v. Mahadev Shetty — (2003) 7 SCC 197 — Referred ..................... [Para 4.3]
Eicher Motors Ltd. v. Union of India — 1999 (106) E.L.T. 3 (S.C.) — Referred .............................. [Para 5.1]
Filco Trade Centre Pvt. Ltd. v. Union of India
— 2018 (17) G.S.T.L. 3 (Guj.) — Applied ...................................................... [Paras 4.2, 4.3, 4.4, 5.1, 5.3]
Hindustan Cables Ltd. v. Tapan Kumar Sarkar — (2016) 4 CALLT 220 (HC) — Referred . [Paras 4.1, 4.2]
Jay Chemical Industries Limited v. Union of India
— 2018 (19) G.S.T.L. 440 (Guj.) — Distinguished ................................... [Paras 3, 3.1, 4.2, 4.4, 5, 5.1]
Kuresh Taherbhai Rajkotwala v. Union of India
— 2007 (209) E.L.T. 347 (Bom.) — Referred ............................................................................... [Para 4.1]
Lease Plan India (P.) Ltd. v. Government of NCT of Delhi
— (2019) 110 taxmann.com 423 — Referred .............................................................................. [Para 4.4]
Pravasini Behera v. Sankar Das — 105 (2008) CLT 851 — Referred ........................................ [Paras 4.1, 4.2]
Shayra Bano v. Union of India — 2017 (9) SCC 1 — Referred ........................................................... [Para 4.2]
Triveni Needles (P.) Ltd. v. Union of India — (2020) 113 taxmann.com 223 — Referred ............. [Para 4.4]
Willowood Chemicals Pvt. Ltd. v. Union of India
— 2018 (19) G.S.T.L. 228 (Guj.) — Distinguished ................................... [Paras 3, 3.1, 4.2, 4.4, 5, 5.1]
REPRESENTED BY : Shri Chintan Dave, Asstt. Government Pleader, for
the Petitioner.
S/Shri Vinay Shraff for Vishal J. Dave, for the
Respondent.
[Order per : A.C. Rao, J.]. - The present Misc. Civil Applications have
been filed by the applicants-original respondents praying for review of the
judgment and order dated 6-9-2019 passed by this Court in the main writ appli-
cations being the Special Civil Application Nos. 5758, 5759, 5760 and 5762 of 2019
allowing all the four writ applications on the ground that the same is per incuri-
am.
2. Since the issues raised in all the captioned Miscellaneous Applica-
GST LAW TIMES  2nd April 2020  247