Back
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
M.S.Sonak, Advait M.Sethna
Unique Enterprises – Appellant
Versus
Union of India Through the Secretary, Ministry of Finance, Dept. of Revenue – Respondent
JUDGMENT :
Advait M. Sethna, J.
1. This is a Petition filed under Article 226 of the Constitution of India. The Petitioner prays, mainly, for quashing and setting aside form SVLDRS-3 issued to the Petitioner under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (“said Scheme” for short) demanding an amount of Rs.12,93,408/- under Arrears category. This forms the subject matter of challenge in the present Petition. The substantive prayers read thus: -
“(b) to issue a Writ of Certiorari or any other similar writ or order under Article 226 of the Constitution of India calling for the records and proceedings from the office of the Second Respondent and after perusing and examining the legality thereof quash and set aside the Form No. SVLDRS-3 issued to the petitioners.
(Exhibit-J)
(c) to issue a writ of mandamus or similar writ or order or directions under Article 226 of the Constitution of India, direct the second Respondent to determine the correct amount considering the declaration filed under category “litigation’ or in the alternative, to quantify the amount payable as Rs.31,86,152.40 under the “amount in arrears” category ignoring the directives contained in the CBIC circul
The main legal point established in the judgment is that a declarant under the SVLDR Scheme can file a declaration under the 'arrears' category if the assessment order has already determined the tax ....
The main legal point established is that under the SVLDR Scheme, cases with finality in duty/tax dues as on the 'cut off date' are classified under the 'arrears' category, and voluntary withdrawal of....
The main legal point established in the judgment is that the Designated Committee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, does not have the jurisdiction to deny the benefit ....
The main legal point established in the judgment is the need for a liberal interpretation of remedial statutory schemes like the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 to achieve their ....
The court established that pre-deposits should be deducted only after calculating the relief under the SVLDRS, ensuring accurate determination of tax dues.
Scheme - Verification by designated committee and issue of estimate - Central excise duty - Once a valid (first) declaration had been filed on SVLDRS-1, it had to be processed by Designated Committee....
Discharge Certificates issued under the SVLDRS preclude further tax liability once established, affirming the conclusiveness of such documents under the Finance Act, 2019.
The interpretation of the provisions of the SVLDRS-2019 scheme, particularly Sections 121(f), 123(b), 124(1), 125(1)(a), 125(1)(c), and 125(7), to determine the eligibility of the petitioner for reli....
Show cause notices pending adjudication as on 30th June 2019 are eligible for relief under the SVLDRS 2019 scheme.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
