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T. S. SIVAGNANAM, SUPRATIM BHATTACHARYA
Deepak Kumar Agarwal – Appellant
Versus
Designated Committee constituted under section 126 of the Finance Act, 2019 r/w Section 121(k) – Respondent
JUDGMENT
T.S. Sivagnanam, C.J.
1. Affidavit of service filed in Court be taken on record.
2. This intra-Court appeal by the writ petitioner is directed against the order dated 15th December, 2022, by which the writ petition in W.P.A. 21395 of 2021 was disposed of by directing the appellant to submit a representation before the Central Board of Indirect Taxes and Customs against the rejection of their application under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (for brevity, “the SVLDRS”).
3. The department has pointed out a defect in this appeal, as there is a deficit Court fees of Rs.600/- to be paid by the appellant. This defect be rectified by the appellant during the course of the day, if not already paid.
4. We have heard Mr. Aniket Chaudhury, learned advocate for the appellant and Mr. Vipul Kundalia, learned advocate for the respondents/CGST & CX authority.
5. As could be seen from SVLDRS-1, the reason for rejection is stated that the applicant/appellant is a co-noticee, wherein the main applicant, M/s. Shakambhari Ispat & Power Limited has not yet applied and settled their case in SVLDRS and as such, the appellant’s application cannot be processed and is rejected as pe
The court emphasized the importance of factual accuracy and the empowerment of the designated committee by the Board in reaching its decision.
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....
Show cause notices pending adjudication as on 30th June 2019 are eligible for relief under the SVLDRS 2019 scheme.
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....
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 court affirmed that failure to comply with procedural requirements and significant delays in seeking judicial relief will result in the dismissal of petitions under the SVLDR Scheme.
The court highlighted that petitioners must comply with procedural requirements and approach timely, failing which relief may be denied due to delay and laches.
The failure to comply with procedural requirements and delay in seeking relief under the SVLDR Scheme resulted in the dismissal of the writ petition.
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