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MD. NIZAMUDDIN
GE Power India Limited – Appellant
Versus
Union of India – Respondent
JUDGMENT
1. Heard learned advocates appearing for the parties.
2. By this writ petition petitioner has challenged the impugned orders dated 12th February, 2020 rejecting the petitioner's applications under Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) 2019 and rules thereunder.
Questions of law involved in this writ petition are as hereunder:
(i) Whether on the facts and in the circumstances of the case the impugned orders passed under the 'SVLDRS' 2019, by the respondent authority concerned rejecting the applications of the petitioner by holding that the petitioner submitted the applications in the wrong category as showing 'SCN duty pending' and that the two show cause notices in question had already been adjudicated by one order-in-original and upheld by the CESTAT and High Court, is erroneous in law and perverse?
(ii) Whether on the facts and in the circumstances of the case applications filed by the petitioners on the date when the aforesaid scheme was existing, can show cause cum demand notices in question be called 'finally heard' for denying the benefit under the said Scheme when the order-in-original on the show cause notice
Show cause notices pending adjudication as on 30th June 2019 are eligible for relief under the SVLDRS 2019 scheme.
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....
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 rejection of an application under the SVLDR Scheme without affording an opportunity to be heard violates the principles of natural justice and offends Article 14 of the Constitution of India. The....
The main legal point established in the judgment is the interpretation of the eligibility criteria and key legal provisions under the Sabka Vishwas Scheme, 2019, to determine the petitioner's entitle....
Sub-Section (2) of Section 145 of 'the Act' speaks about withdrawal from duty in contravention of Section 29 of 'the Act'. Section 29 of 'the Act' provides that no Police Officer shall withdraw himse....
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....
Eligibility for the benefits of the SVLDRS Scheme is confirmed when service tax liability is quantified and admitted prior to the cut-off date, regardless of ongoing investigations.
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 ....
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